https://www.taxtmi.com/caselaws?id=121324 Goods treated as classifiable under Chapter Heading 84.24 and earlier regarded as eligible for exemption under Notification No. 46/94 created a strong prima facie case for waiver of pre-deposit of duty and penalties. Alleged clandestine removal did not, at the interim stage, justify confirmation of duty for the disputed period where the goods were already considered exempt from duty. On that basis, the applicants obtained waiver of pre-deposit and recovery was stayed pending the appeals. en-us Tue, 03 Apr 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121324 Goods treated as classifiable under Chapter Heading 84.24 and earlier regarded as eligible for exemption under Notification No. 46/94 created a strong prima facie case for waiver of pre-deposit of duty and penalties. Alleged clandestine removal did not, at the interim stage, justify confirmation of duty for the disputed period where the goods were already considered exempt from duty. On that basis, the applicants obtained waiver of pre-deposit and recovery was stayed pending the appeals. Case-Laws Central Excise Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121324