https://www.taxtmi.com/caselaws?id=100798 CEGAT, Mumbai considered whether the appellants had made out a prima facie case for complete waiver of pre-deposit and stay of recovery after denial of exemption under Notification No. 1/95. The Tribunal distinguished the earlier decision relied upon by the appellants because that case turned on the absence of a show-cause allegation on the scope of the exemption entry, whereas the impugned order had specifically found that vacuum cleaners supplied to a 100% export-oriented unit were used only for cleaning the factory and not for manufacture or packing of articles. On that basis, the Tribunal held that a strong prima facie case for total waiver was not established, but partial relief was justified. en-us Mon, 29 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100798 CEGAT, Mumbai considered whether the appellants had made out a prima facie case for complete waiver of pre-deposit and stay of recovery after denial of exemption under Notification No. 1/95. The Tribunal distinguished the earlier decision relied upon by the appellants because that case turned on the absence of a show-cause allegation on the scope of the exemption entry, whereas the impugned order had specifically found that vacuum cleaners supplied to a 100% export-oriented unit were used only for cleaning the factory and not for manufacture or packing of articles. On that basis, the Tribunal held that a strong prima facie case for total waiver was not established, but partial relief was justified. Case-Laws Central Excise Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100798