https://www.taxtmi.com/caselaws?id=110348 In a central excise dispute on the application of Rule 57CC to captively consumed denatured spirit, the Tribunal noted that the department was taking conflicting views on the same factual pattern, particularly where exempted goods were not sold. Because similarly placed assessees were being treated differently, the applicant established a strong prima facie case for interim relief. On that basis, the Tribunal found that pre-deposit was unnecessary at the interim stage and granted waiver of pre-deposit. en-us Tue, 28 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110348 In a central excise dispute on the application of Rule 57CC to captively consumed denatured spirit, the Tribunal noted that the department was taking conflicting views on the same factual pattern, particularly where exempted goods were not sold. Because similarly placed assessees were being treated differently, the applicant established a strong prima facie case for interim relief. On that basis, the Tribunal found that pre-deposit was unnecessary at the interim stage and granted waiver of pre-deposit. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110348