https://www.taxtmi.com/caselaws?id=101730 The dispute concerned liability to duty and penalty under the Central Excise Act and Central Excise Rules in relation to processing materials and silver residue. The Tribunal noted reliance on earlier decisions that hypo solution intended for instant use had not been shown by the department to be marketable, and also considered the claimed exemption for silver residue under the relevant notification. On the material then available, it formed a prima facie view that the appellant had a strong case, so pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Wed, 27 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 18:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101730 The dispute concerned liability to duty and penalty under the Central Excise Act and Central Excise Rules in relation to processing materials and silver residue. The Tribunal noted reliance on earlier decisions that hypo solution intended for instant use had not been shown by the department to be marketable, and also considered the claimed exemption for silver residue under the relevant notification. On the material then available, it formed a prima facie view that the appellant had a strong case, so pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101730