https://www.taxtmi.com/caselaws?id=114716 Waiver of pre-deposit was granted and recovery of duty and penalty was stayed where the disputed goods were claimed to be bushes, not bearings simplicitor, in captive consumption for manufacture of PD pumps. The appellants established a strong prima facie case because the exemption notification contained an entry similar to one previously interpreted by the Tribunal, and earlier precedent had treated guide bushes as outside the scope of bearings while extending exemption under a predecessor notification. At the interim stage, the Commissioner's view classifying the goods as bearings was found not to align with that precedent, supporting stay of recovery. en-us Tue, 14 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 13:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114716 Waiver of pre-deposit was granted and recovery of duty and penalty was stayed where the disputed goods were claimed to be bushes, not bearings simplicitor, in captive consumption for manufacture of PD pumps. The appellants established a strong prima facie case because the exemption notification contained an entry similar to one previously interpreted by the Tribunal, and earlier precedent had treated guide bushes as outside the scope of bearings while extending exemption under a predecessor notification. At the interim stage, the Commissioner's view classifying the goods as bearings was found not to align with that precedent, supporting stay of recovery. Case-Laws Central Excise Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114716