https://www.taxtmi.com/caselaws?id=124102 Retrospective restoration of separate registration certificates was held not to operate backward in time, and the demand raised on that basis was found, prima facie, outside Section 11A because it was not a case of non-levy or short levy linked to duty rate or valuation of excisable goods. The order also treated the dispute as revenue neutral in light of substantial Cenvat credit already allowed. On that combined basis, the appellants were found to have made out a prima facie case for complete waiver of pre-deposit, and full waiver was granted. en-us Wed, 28 May 2008 00:00:00 +0530 Tue, 30 Apr 2013 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124102 Retrospective restoration of separate registration certificates was held not to operate backward in time, and the demand raised on that basis was found, prima facie, outside Section 11A because it was not a case of non-levy or short levy linked to duty rate or valuation of excisable goods. The order also treated the dispute as revenue neutral in light of substantial Cenvat credit already allowed. On that combined basis, the appellants were found to have made out a prima facie case for complete waiver of pre-deposit, and full waiver was granted. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124102