https://www.taxtmi.com/caselaws?id=123792 The dispute concerned eligibility for concessional duty under exemption notifications and the consequent request for waiver of pre-deposit and stay of recovery. Because the goods were admittedly received from the specified refineries and there was no allegation of misuse of the exemption, the materials disclosed a strong prima facie case in favour of the appellant. On that basis, the demand was not treated as suitable for insistence on pre-deposit at the stay stage, and waiver of pre-deposit with stay of recovery was granted. en-us Mon, 28 Apr 2008 00:00:00 +0530 Thu, 20 Sep 2012 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123792 The dispute concerned eligibility for concessional duty under exemption notifications and the consequent request for waiver of pre-deposit and stay of recovery. Because the goods were admittedly received from the specified refineries and there was no allegation of misuse of the exemption, the materials disclosed a strong prima facie case in favour of the appellant. On that basis, the demand was not treated as suitable for insistence on pre-deposit at the stay stage, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123792