https://www.taxtmi.com/caselaws?id=115848 Waiver of pre-deposit was sought against duty and equal penalty demands arising from ready-made garments and tailoring activity. The applicant argued that garments classifiable under Chapters 61 or 62 were not liable to central excise duty under Rule 4(3) of the Central Excise Rules, 2001. On a prima facie assessment, the Tribunal found a strong case for interim relief. Pre-deposit of duty and penalty was waived, and recovery was stayed during the pendency of the appeal. en-us Tue, 28 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115848 Waiver of pre-deposit was sought against duty and equal penalty demands arising from ready-made garments and tailoring activity. The applicant argued that garments classifiable under Chapters 61 or 62 were not liable to central excise duty under Rule 4(3) of the Central Excise Rules, 2001. On a prima facie assessment, the Tribunal found a strong case for interim relief. Pre-deposit of duty and penalty was waived, and recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115848