https://www.taxtmi.com/caselaws?id=105880 Waiver of pre-deposit of duty and penalty under section 11AC was granted because the applicant established a prima facie case on aerated beverage yield calculations. The demand was founded on an assumed production yield from concentrate, while the applicant argued that the formula was only an ideal norm and did not account for normal wastage and operational losses. A prior Tribunal decision had already accepted a similar contention, and the burden remained on the department to prove clandestine manufacture without payment of duty. The duty and penalty deposit was waived, and the appeals were listed for hearing on the appointed date. en-us Tue, 16 Feb 1999 00:00:00 +0530 Sat, 10 Mar 2012 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105880 Waiver of pre-deposit of duty and penalty under section 11AC was granted because the applicant established a prima facie case on aerated beverage yield calculations. The demand was founded on an assumed production yield from concentrate, while the applicant argued that the formula was only an ideal norm and did not account for normal wastage and operational losses. A prior Tribunal decision had already accepted a similar contention, and the burden remained on the department to prove clandestine manufacture without payment of duty. The duty and penalty deposit was waived, and the appeals were listed for hearing on the appointed date. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105880