https://www.taxtmi.com/caselaws?id=114429 On a prima facie view, the Tribunal held that waiver of pre-deposit and stay of recovery were justified in an appeal concerning exemption notifications for speciality oil and lubricating oil. The demand had been confirmed on the basis that the products were obtained by straight blending of mineral oils and therefore did not satisfy the notification conditions. The Tribunal found a strong prima facie case because earlier decisions had treated straight blending of mineral oils as "blending" for the purpose of the exemption entry, and lubricating oils produced in that manner had also been held to fall within the scope of the relevant notification. Recovery was stayed pending disposal of the appeal. en-us Fri, 01 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114429 On a prima facie view, the Tribunal held that waiver of pre-deposit and stay of recovery were justified in an appeal concerning exemption notifications for speciality oil and lubricating oil. The demand had been confirmed on the basis that the products were obtained by straight blending of mineral oils and therefore did not satisfy the notification conditions. The Tribunal found a strong prima facie case because earlier decisions had treated straight blending of mineral oils as "blending" for the purpose of the exemption entry, and lubricating oils produced in that manner had also been held to fall within the scope of the relevant notification. Recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114429