https://www.taxtmi.com/caselaws?id=118026 In a pre-deposit and stay application before CESTAT, the applicant claimed Notification No. 30/81-C.E. benefit despite the factory land being owned by members of the cooperative society rather than the applicant. The revenue did not dispute that the land belonged to the society's members and that the same society was running the factory. On that factual basis, the applicant was held to have made out a strong prima facie case for interim relief, and the pre-deposit of duty was waived with stay granted. en-us Tue, 18 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118026 In a pre-deposit and stay application before CESTAT, the applicant claimed Notification No. 30/81-C.E. benefit despite the factory land being owned by members of the cooperative society rather than the applicant. The revenue did not dispute that the land belonged to the society's members and that the same society was running the factory. On that factual basis, the applicant was held to have made out a strong prima facie case for interim relief, and the pre-deposit of duty was waived with stay granted. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118026