https://www.taxtmi.com/caselaws?id=94913 Pre-deposit of duty and penalty was waived in an excise dispute over a manufactured barge, as the Tribunal found a prima facie case on excisability but treated limitation as a strong point for the applicant. It noted the exemption framework for ocean-going vessels manufactured in and cleared from a customs bonded warehouse, the department's conduct on customs duty, and the applicant's reasonable belief that excise duty was not payable. It also found a prima facie basis to examine whether Notification 25/97, restoring exemption, could apply retrospectively to the barge, and ordered recovery stayed. en-us Fri, 22 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94913 Pre-deposit of duty and penalty was waived in an excise dispute over a manufactured barge, as the Tribunal found a prima facie case on excisability but treated limitation as a strong point for the applicant. It noted the exemption framework for ocean-going vessels manufactured in and cleared from a customs bonded warehouse, the department's conduct on customs duty, and the applicant's reasonable belief that excise duty was not payable. It also found a prima facie basis to examine whether Notification 25/97, restoring exemption, could apply retrospectively to the barge, and ordered recovery stayed. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94913