https://www.taxtmi.com/caselaws?id=116896 Pre-deposit was waived in the appeal against denial of concessional duty under Notification No. 9/2002-CE because the applicants showed a prima facie case. The denial had been based on the ground that the exemption declaration was not filed before clearance of the goods, but the adjudicating authority recorded that the declaration was filed by letter and that the applicants were otherwise entitled to SSI benefit under the notification. The order under challenge further noted that there was no legal requirement that the declaration be posted from any particular place, and on that basis accepted waiver of pre-deposit for hearing of the appeal. en-us Fri, 23 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 16:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116896 Pre-deposit was waived in the appeal against denial of concessional duty under Notification No. 9/2002-CE because the applicants showed a prima facie case. The denial had been based on the ground that the exemption declaration was not filed before clearance of the goods, but the adjudicating authority recorded that the declaration was filed by letter and that the applicants were otherwise entitled to SSI benefit under the notification. The order under challenge further noted that there was no legal requirement that the declaration be posted from any particular place, and on that basis accepted waiver of pre-deposit for hearing of the appeal. Case-Laws Central Excise Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116896