https://www.taxtmi.com/caselaws?id=120152 The Tribunal rejected the classification of a product under CETA sub-heading 3003.20, opting for sub-heading 3003.10 due to the assessee's previous classification. The appellants were granted a waiver of pre-deposit of duty and penalty based on their filing actions post-department clarification. The Tribunal considered this a prima facie case for waiver, noting the absence of a duty demand in an earlier order. Additionally, the Tribunal found a limitation in the duty demand period without allegations of suppression, leading to the waiver of pre-deposit requirements and a stay on recovery pending appeal. en-us Mon, 09 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120152 The Tribunal rejected the classification of a product under CETA sub-heading 3003.20, opting for sub-heading 3003.10 due to the assessee's previous classification. The appellants were granted a waiver of pre-deposit of duty and penalty based on their filing actions post-department clarification. The Tribunal considered this a prima facie case for waiver, noting the absence of a duty demand in an earlier order. Additionally, the Tribunal found a limitation in the duty demand period without allegations of suppression, leading to the waiver of pre-deposit requirements and a stay on recovery pending appeal. Case-Laws Central Excise Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120152