https://www.taxtmi.com/caselaws?id=119399 Cold rolling of stainless steel was examined against Note 2 to Chapter 72 of the Central Excise Tariff Act, 1985, with the key question being whether the process caused hardening of the product. On the material available, no indication was found that the end-product was hardened, and earlier Tribunal rulings were treated as supporting interim relief. On that prima facie basis, the applicants were held to have made out a case for waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. Full waiver of pre-deposit was granted and recovery was stayed pending final disposal of the appeals. en-us Fri, 27 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 18:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119399 Cold rolling of stainless steel was examined against Note 2 to Chapter 72 of the Central Excise Tariff Act, 1985, with the key question being whether the process caused hardening of the product. On the material available, no indication was found that the end-product was hardened, and earlier Tribunal rulings were treated as supporting interim relief. On that prima facie basis, the applicants were held to have made out a case for waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. Full waiver of pre-deposit was granted and recovery was stayed pending final disposal of the appeals. Case-Laws Central Excise Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119399