https://www.taxtmi.com/caselaws?id=119809 Transitional credit on rectified spirit and neutral spirit was examined in the context of Revenue's request to stay the Commissioner (Appeals)'s order. Revenue argued that the relevant Central Excise Rules treated the goods as exempt or chargeable at nil rate, making credit inadmissible. On a prima facie review, the Tribunal held that sufficient grounds were not shown to justify interference with the order under challenge. The stay application was therefore rejected. The governing principle stated is that stay relief will not be granted unless the applicant establishes adequate prima facie grounds for interference. en-us Tue, 11 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119809 Transitional credit on rectified spirit and neutral spirit was examined in the context of Revenue's request to stay the Commissioner (Appeals)'s order. Revenue argued that the relevant Central Excise Rules treated the goods as exempt or chargeable at nil rate, making credit inadmissible. On a prima facie review, the Tribunal held that sufficient grounds were not shown to justify interference with the order under challenge. The stay application was therefore rejected. The governing principle stated is that stay relief will not be granted unless the applicant establishes adequate prima facie grounds for interference. Case-Laws Central Excise Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119809