https://www.taxtmi.com/caselaws?id=123461 An exemption under Notification No. 6/2002 for equipment and machinery procured for the Delhi MRTS project was relied on to challenge a duty and penalty demand on steel plates used as part of traction equipment. The material before CESTAT indicated that the disputed items fell within the scope of the exemption, which established a strong prima facie case for interim relief. On that basis, the Tribunal waived the requirement of full pre-deposit of duty and penalty and granted stay of recovery in favour of the assessee. en-us Tue, 18 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 12:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123461 An exemption under Notification No. 6/2002 for equipment and machinery procured for the Delhi MRTS project was relied on to challenge a duty and penalty demand on steel plates used as part of traction equipment. The material before CESTAT indicated that the disputed items fell within the scope of the exemption, which established a strong prima facie case for interim relief. On that basis, the Tribunal waived the requirement of full pre-deposit of duty and penalty and granted stay of recovery in favour of the assessee. Case-Laws Central Excise Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123461