https://www.taxtmi.com/caselaws?id=119078 At the stay stage, the tribunal waived pre-deposit of the demanded duty and penalty and stayed recovery during the pendency of the appeal. The demand had arisen from denial of exemption under Notification No. 5/98-CE, and an earlier appeal involving substantially similar facts had already received similar stay relief. The Revenue's proposed distinction was not considered sufficient to depart from that earlier order, so parity of facts controlled the interim relief granted to the assessee. en-us Wed, 01 Mar 2006 00:00:00 +0530 Sat, 07 Jul 2012 18:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119078 At the stay stage, the tribunal waived pre-deposit of the demanded duty and penalty and stayed recovery during the pendency of the appeal. The demand had arisen from denial of exemption under Notification No. 5/98-CE, and an earlier appeal involving substantially similar facts had already received similar stay relief. The Revenue's proposed distinction was not considered sufficient to depart from that earlier order, so parity of facts controlled the interim relief granted to the assessee. Case-Laws Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119078