https://www.taxtmi.com/caselaws?id=111100 In stay proceedings, a prima facie claim to exemption under Notification No. 67/95-C.E. supported unconditional waiver of pre-deposit and stay of recovery. The tribunal treated the underlying manufacture issue as requiring full examination at the regular hearing, but for interim relief it accepted that, if the activity resulted in an excisable commodity, the exemption plea had prima facie force. Relying on its earlier view that the disputed period was covered by the notification, it found a prima facie case in favour of the applicants and granted stay relief. en-us Wed, 10 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111100 In stay proceedings, a prima facie claim to exemption under Notification No. 67/95-C.E. supported unconditional waiver of pre-deposit and stay of recovery. The tribunal treated the underlying manufacture issue as requiring full examination at the regular hearing, but for interim relief it accepted that, if the activity resulted in an excisable commodity, the exemption plea had prima facie force. Relying on its earlier view that the disputed period was covered by the notification, it found a prima facie case in favour of the applicants and granted stay relief. Case-Laws Central Excise Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111100