https://www.taxtmi.com/caselaws?id=103720 Pre-deposit of duty and penalty was waived where the appellants showed a strong prima facie case that duty was not payable on supplies made to the Department of Atomic Energy and that the credit had been taken back on their own. The discussion distinguished refund claims, which require compliance with the prescribed procedure, from reversal of Modvat credit, and treated the materials on record as sufficient cause to dispense with deposit. The appeal was therefore remitted for decision on merits without insisting on pre-deposit. en-us Tue, 16 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 13:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103720 Pre-deposit of duty and penalty was waived where the appellants showed a strong prima facie case that duty was not payable on supplies made to the Department of Atomic Energy and that the credit had been taken back on their own. The discussion distinguished refund claims, which require compliance with the prescribed procedure, from reversal of Modvat credit, and treated the materials on record as sufficient cause to dispense with deposit. The appeal was therefore remitted for decision on merits without insisting on pre-deposit. Case-Laws Central Excise Tue, 16 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103720