https://www.taxtmi.com/caselaws?id=118907 Exemption under Notification No. 5/98 was treated as debatable because the prescribed certificate had to be produced at the time of factory clearance, but the appellants relied on certificates issued only after clearance. In considering waiver of pre-deposit, the tribunal focused on whether a prima facie case existed, not on final merits. On the material before it, the appellants failed to establish such a prima facie case, so the waiver request was rejected and deposit was directed before the appeal could proceed on merits. en-us Wed, 09 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 16:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118907 Exemption under Notification No. 5/98 was treated as debatable because the prescribed certificate had to be produced at the time of factory clearance, but the appellants relied on certificates issued only after clearance. In considering waiver of pre-deposit, the tribunal focused on whether a prima facie case existed, not on final merits. On the material before it, the appellants failed to establish such a prima facie case, so the waiver request was rejected and deposit was directed before the appeal could proceed on merits. Case-Laws Central Excise Wed, 09 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118907