https://www.taxtmi.com/caselaws?id=116347 The Tribunal upheld the demand of Rs. 5,00,141/- towards Additional Excise Duty (AED) from the appellants under the Additional Excise Duties Act, 1957, rejecting their claim for exemption under SSI Notification No. 8/2001. Due to lack of representation, the appellants were directed to pre-deposit the duty amount within 4 weeks. The Tribunal emphasized the distinction between Basic Excise Duty (BED) and Additional Excise Duty (AED) under the exemption notification and the necessity for parties to establish a prima facie case for waiver of pre-deposit. Compliance with the directive was mandated within the specified timeline. en-us Fri, 10 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 16:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116347 The Tribunal upheld the demand of Rs. 5,00,141/- towards Additional Excise Duty (AED) from the appellants under the Additional Excise Duties Act, 1957, rejecting their claim for exemption under SSI Notification No. 8/2001. Due to lack of representation, the appellants were directed to pre-deposit the duty amount within 4 weeks. The Tribunal emphasized the distinction between Basic Excise Duty (BED) and Additional Excise Duty (AED) under the exemption notification and the necessity for parties to establish a prima facie case for waiver of pre-deposit. Compliance with the directive was mandated within the specified timeline. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116347