https://www.taxtmi.com/caselaws?id=108803 In a pre-deposit application concerning valuation of intermediate soap noodles and the extended period, CEGAT held that the record did not establish a strong prima facie case for complete waiver of duty and penalty. The Tribunal found that the dispute required detailed examination of the facts, documents and case law, and that revenue neutrality and the challenge to the show cause notices were insufficient to dispense with pre-deposit entirely at that stage. Complete waiver was declined, and the applicants were directed to deposit Rs. 5 lakhs, with waiver granted only for the balance duty and penalty on such deposit. en-us Fri, 10 Jan 2003 00:00:00 +0530 Tue, 03 Apr 2012 18:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108803 In a pre-deposit application concerning valuation of intermediate soap noodles and the extended period, CEGAT held that the record did not establish a strong prima facie case for complete waiver of duty and penalty. The Tribunal found that the dispute required detailed examination of the facts, documents and case law, and that revenue neutrality and the challenge to the show cause notices were insufficient to dispense with pre-deposit entirely at that stage. Complete waiver was declined, and the applicants were directed to deposit Rs. 5 lakhs, with waiver granted only for the balance duty and penalty on such deposit. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108803