https://www.taxtmi.com/caselaws?id=120969 A prima facie waiver of pre-deposit and stay of recovery was granted where the applicants claimed exemption under Notification No. 30/2004 and stated that the twine was manufactured from monofilament or multifilament yarn on which no credit had been taken. The classification of the product as Heading 5607 had been accepted for a long period, and the earlier departmental understanding meant the limitation issue remained open at least prima facie. On that basis, the duty and penalty were not treated as fit for immediate recovery pending the appeals, and full interim relief was allowed. en-us Mon, 19 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120969 A prima facie waiver of pre-deposit and stay of recovery was granted where the applicants claimed exemption under Notification No. 30/2004 and stated that the twine was manufactured from monofilament or multifilament yarn on which no credit had been taken. The classification of the product as Heading 5607 had been accepted for a long period, and the earlier departmental understanding meant the limitation issue remained open at least prima facie. On that basis, the duty and penalty were not treated as fit for immediate recovery pending the appeals, and full interim relief was allowed. Case-Laws Central Excise Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120969