https://www.taxtmi.com/caselaws?id=115877 Waiver of pre-deposit of duty and penalty was granted on the basis of a strong prima facie case. The benefit of Notification No. 13/2000-C.E. had been denied because the plant was treated as not being an integrated steel plant, and duty was demanded on depot-clearance price. The applicants argued that, even if the notification benefit was unavailable, they also made clearances from the factory gate to independent customers, so factory gate price was available for assessment. The existence of factory gate clearances and duty paid on depot clearances supported interim relief. en-us Fri, 14 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 18:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115877 Waiver of pre-deposit of duty and penalty was granted on the basis of a strong prima facie case. The benefit of Notification No. 13/2000-C.E. had been denied because the plant was treated as not being an integrated steel plant, and duty was demanded on depot-clearance price. The applicants argued that, even if the notification benefit was unavailable, they also made clearances from the factory gate to independent customers, so factory gate price was available for assessment. The existence of factory gate clearances and duty paid on depot clearances supported interim relief. Case-Laws Central Excise Fri, 14 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115877