https://www.taxtmi.com/caselaws?id=123258 Textile goods cleared under Notification No. 23/2003-C.E. were treated as prima facie covered by the exemption scheme, with the relevant entry read as requiring apportionment of the aggregate duty only between basic excise duty and additional duties of excise on goods of special importance. On that basis, and noting that the issue had already been covered by an earlier Tribunal order, the appellant established a strong prima facie case for waiver purposes. Complete waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending disposal of the appeals. en-us Mon, 12 Nov 2007 00:00:00 +0530 Tue, 11 Sep 2012 11:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123258 Textile goods cleared under Notification No. 23/2003-C.E. were treated as prima facie covered by the exemption scheme, with the relevant entry read as requiring apportionment of the aggregate duty only between basic excise duty and additional duties of excise on goods of special importance. On that basis, and noting that the issue had already been covered by an earlier Tribunal order, the appellant established a strong prima facie case for waiver purposes. Complete waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123258