https://www.taxtmi.com/caselaws?id=124090 A claim for full waiver of pre-deposit was rejected where duty-free or nil-duty silk fabric was treated as not satisfying the requirement of duty paid at the appropriate rate under Notification No. 15/2002-C.E. The asserted bona fide belief was not accepted because the legal position was already settled that nil duty is not equivalent to appropriate duty. The alleged disclosure to the Department also failed for lack of supporting material beyond the registration form, with no monthly returns or similar evidence produced. A conditional pre-deposit was therefore required before the appeal could proceed. en-us Thu, 06 Dec 2007 00:00:00 +0530 Tue, 25 Sep 2012 14:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124090 A claim for full waiver of pre-deposit was rejected where duty-free or nil-duty silk fabric was treated as not satisfying the requirement of duty paid at the appropriate rate under Notification No. 15/2002-C.E. The asserted bona fide belief was not accepted because the legal position was already settled that nil duty is not equivalent to appropriate duty. The alleged disclosure to the Department also failed for lack of supporting material beyond the registration form, with no monthly returns or similar evidence produced. A conditional pre-deposit was therefore required before the appeal could proceed. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124090