https://www.taxtmi.com/caselaws?id=111719 The Appellate Tribunal CESTAT, Mumbai, allowed the application for modification, dispensing with the pre-deposit requirement and staying the recovery pending appeal. The decision was based on the amendment of Notification 82/92-C.E. through Notification 28/2001-C.E., extending exemption benefits to 100% EOU. The Tribunal found that the differential duty demand may not be sustainable post-amendment, granting relief to the applicants and emphasizing the importance of legal considerations in modifying pre-deposit orders and considering statutory amendments affecting duty demands and exemptions for specific entities like 100% EOU. en-us Wed, 28 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111719 The Appellate Tribunal CESTAT, Mumbai, allowed the application for modification, dispensing with the pre-deposit requirement and staying the recovery pending appeal. The decision was based on the amendment of Notification 82/92-C.E. through Notification 28/2001-C.E., extending exemption benefits to 100% EOU. The Tribunal found that the differential duty demand may not be sustainable post-amendment, granting relief to the applicants and emphasizing the importance of legal considerations in modifying pre-deposit orders and considering statutory amendments affecting duty demands and exemptions for specific entities like 100% EOU. Case-Laws Central Excise Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111719