https://www.taxtmi.com/caselaws?id=98275 Waiver of pre-deposit was sought on the basis that unbranded chewing tobacco manufactured in the appellants' own factory and captively consumed in making branded chewing tobacco prima facie fell within the third proviso to Rule 9. The Tribunal treated the dispute as one of interim relief only, held that the procedural objections raised under Notification No. 14/94 (N.T.) were not decisive for the stay request, and found that the statutory conditions for the proviso were prima facie satisfied. As the Commissioner had not given adequate reasons to deny that benefit, unconditional dispensation from pre-deposit of duty and penalty was granted pending appeal. en-us Wed, 24 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98275 Waiver of pre-deposit was sought on the basis that unbranded chewing tobacco manufactured in the appellants' own factory and captively consumed in making branded chewing tobacco prima facie fell within the third proviso to Rule 9. The Tribunal treated the dispute as one of interim relief only, held that the procedural objections raised under Notification No. 14/94 (N.T.) were not decisive for the stay request, and found that the statutory conditions for the proviso were prima facie satisfied. As the Commissioner had not given adequate reasons to deny that benefit, unconditional dispensation from pre-deposit of duty and penalty was granted pending appeal. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98275