https://www.taxtmi.com/caselaws?id=95013 Ready mix concrete prepared at a hydro-electric project site was treated on a prima facie basis as covered by Board Circular No. 315/31/97-CX and Notification No. 4/97, supporting the claimed exemption. On that footing, the appellate forum considered that insistence on pre-deposit was not warranted at the interim stage, and recovery proceedings should remain in abeyance pending final hearing. The document therefore explains that coverage under the circular and notification was the decisive subject matter for interim relief, including waiver of pre-deposit and restraint on coercive recovery. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95013 Ready mix concrete prepared at a hydro-electric project site was treated on a prima facie basis as covered by Board Circular No. 315/31/97-CX and Notification No. 4/97, supporting the claimed exemption. On that footing, the appellate forum considered that insistence on pre-deposit was not warranted at the interim stage, and recovery proceedings should remain in abeyance pending final hearing. The document therefore explains that coverage under the circular and notification was the decisive subject matter for interim relief, including waiver of pre-deposit and restraint on coercive recovery. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95013