https://www.taxtmi.com/caselaws?id=93466 Prima facie entitlement to interim relief was found where cutting and stitching of the materials in question was relied on as not amounting to manufacture, and comparable classification disputes had already been decided in favour of the assessee. On that basis, the duty demand and penalties were treated as fit for protection pending disposal of the appeals, and waiver of pre-deposit was granted together with stay of recovery during the pendency of the appeals. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93466 Prima facie entitlement to interim relief was found where cutting and stitching of the materials in question was relied on as not amounting to manufacture, and comparable classification disputes had already been decided in favour of the assessee. On that basis, the duty demand and penalties were treated as fit for protection pending disposal of the appeals, and waiver of pre-deposit was granted together with stay of recovery during the pendency of the appeals. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93466