https://www.taxtmi.com/caselaws?id=105556 Interim relief on a duty-demand challenge under Rule 57C was granted in part because the demand appeared to have been computed on a broad pro rata basis without excluding inputs not used for exempted goods. The argument that liability rested on the oil companies and that the clearances were not by the manufacturer under the exemption notification was not accepted at the interim stage. Finding the pre-deposit objection substantial, the tribunal ordered only a reduced deposit of Rs. 5 lakhs, waived the balance, and stayed recovery subject to compliance. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105556 Interim relief on a duty-demand challenge under Rule 57C was granted in part because the demand appeared to have been computed on a broad pro rata basis without excluding inputs not used for exempted goods. The argument that liability rested on the oil companies and that the clearances were not by the manufacturer under the exemption notification was not accepted at the interim stage. Finding the pre-deposit objection substantial, the tribunal ordered only a reduced deposit of Rs. 5 lakhs, waived the balance, and stayed recovery subject to compliance. Case-Laws Central Excise Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105556