https://www.taxtmi.com/caselaws?id=120934 An exemption notification requiring deposit or investment equivalent to the benefit granted was treated as encompassing the Education Cess component, so that amount was not excluded from the escrow deposit and the duty-related deposit direction was upheld. On the stay issue, the dispute was regarded as purely legal, and penalty was not considered attracted at that stage, so pre-deposit of penalty was waived. The final position was that the appellant had to make the escrow deposit for the duty demand, while the penalty pre-deposit was dispensed with. en-us Thu, 01 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120934 An exemption notification requiring deposit or investment equivalent to the benefit granted was treated as encompassing the Education Cess component, so that amount was not excluded from the escrow deposit and the duty-related deposit direction was upheld. On the stay issue, the dispute was regarded as purely legal, and penalty was not considered attracted at that stage, so pre-deposit of penalty was waived. The final position was that the appellant had to make the escrow deposit for the duty demand, while the penalty pre-deposit was dispensed with. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120934