https://www.taxtmi.com/caselaws?id=107833 At the interim stage of waiver of pre-deposit, the Tribunal declined to conduct a full merits review of manufacture and classification, and found no prima facie perversity in the departmental view that blending guar dal powder with additives produced guar gum under Chapter 13. On limitation, however, it accepted a prima facie objection because the manufacturing process had been disclosed annually under Rule 174 of the Central Excise Rules, 1944 and the description was not shown to be incorrect. The result was partial relief: the balance of the duty and penalties was waived pending appeal, subject to a pre-deposit of Rs. 25 lakhs. en-us Wed, 24 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 11:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107833 At the interim stage of waiver of pre-deposit, the Tribunal declined to conduct a full merits review of manufacture and classification, and found no prima facie perversity in the departmental view that blending guar dal powder with additives produced guar gum under Chapter 13. On limitation, however, it accepted a prima facie objection because the manufacturing process had been disclosed annually under Rule 174 of the Central Excise Rules, 1944 and the description was not shown to be incorrect. The result was partial relief: the balance of the duty and penalties was waived pending appeal, subject to a pre-deposit of Rs. 25 lakhs. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107833