https://www.taxtmi.com/caselaws?id=121822 Shortening was treated as distinct from margarine for the purpose of pre-deposit. The HSN notes distinguish margarine from liquid margarine and group liquid margarine with shortening, while the Prevention of Food Adulteration Act distinction also supported the prima facie view that shortening is an ingredient used in baking rather than a product meant for direct consumption. On that basis, no pre-deposit was required, the stay application was allowed, and the connected appeals were directed for early hearing. en-us Thu, 05 Jul 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121822 Shortening was treated as distinct from margarine for the purpose of pre-deposit. The HSN notes distinguish margarine from liquid margarine and group liquid margarine with shortening, while the Prevention of Food Adulteration Act distinction also supported the prima facie view that shortening is an ingredient used in baking rather than a product meant for direct consumption. On that basis, no pre-deposit was required, the stay application was allowed, and the connected appeals were directed for early hearing. Case-Laws Central Excise Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121822