https://www.taxtmi.com/caselaws?id=102621 The Tribunal found that the Appellant failed to establish a prima facie case for waiver of pre-deposit of the entire duty amount, directing them to deposit a specified sum within a deadline to stay the recovery of the remaining amount and penalty during the appeal. The judgment emphasized the importance of establishing a prima facie case for waiver of pre-deposit of duty and penalty under the Central Excise Tariff Act, focusing on the classification of products and the need for adequate evidence to support the classification argument. en-us Thu, 17 May 2001 00:00:00 +0530 Wed, 15 Feb 2012 15:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102621 The Tribunal found that the Appellant failed to establish a prima facie case for waiver of pre-deposit of the entire duty amount, directing them to deposit a specified sum within a deadline to stay the recovery of the remaining amount and penalty during the appeal. The judgment emphasized the importance of establishing a prima facie case for waiver of pre-deposit of duty and penalty under the Central Excise Tariff Act, focusing on the classification of products and the need for adequate evidence to support the classification argument. Case-Laws Central Excise Thu, 17 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102621