https://www.taxtmi.com/caselaws?id=116269 The Tribunal found a strong prima facie case for waiver of pre-deposit where the dispute concerned whether cleared parts were to be treated as complete coloured television sets under Rule 2(a) of the Interpretative Rules and whether MRP-based clearance under Notification No. 5/01 applied. It noted that the Revenue itself proceeded on the basis that the parts were deemed complete TVs, while the MRP was affixed by the original equipment manufacturer. Relying on a cited Supreme Court decision and its earlier stay order on similar facts, the Tribunal waived the entire pre-deposit of duty and penalty for hearing of the appeal. en-us Wed, 04 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116269 The Tribunal found a strong prima facie case for waiver of pre-deposit where the dispute concerned whether cleared parts were to be treated as complete coloured television sets under Rule 2(a) of the Interpretative Rules and whether MRP-based clearance under Notification No. 5/01 applied. It noted that the Revenue itself proceeded on the basis that the parts were deemed complete TVs, while the MRP was affixed by the original equipment manufacturer. Relying on a cited Supreme Court decision and its earlier stay order on similar facts, the Tribunal waived the entire pre-deposit of duty and penalty for hearing of the appeal. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116269