https://www.taxtmi.com/caselaws?id=110666 Waiver of pre-deposit was refused because the applicants did not establish a prima facie case for exemption under Notification No. 69/86-C.E. The notification required the inputs to have suffered duty at the prescribed rate, while the CBEC circular relied on covered a different exemption condition involving goods manufactured from goods on which appropriate duty had already been paid. As the circular was not applicable to the notification and no prima facie entitlement was shown, pre-deposit of the entire duty demand was directed. en-us Tue, 20 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110666 Waiver of pre-deposit was refused because the applicants did not establish a prima facie case for exemption under Notification No. 69/86-C.E. The notification required the inputs to have suffered duty at the prescribed rate, while the CBEC circular relied on covered a different exemption condition involving goods manufactured from goods on which appropriate duty had already been paid. As the circular was not applicable to the notification and no prima facie entitlement was shown, pre-deposit of the entire duty demand was directed. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110666