https://www.taxtmi.com/caselaws?id=124260 Interpretation of condition (vi) in the SSI exemption notification on clubbing of clearances was central to the interim relief request. The Tribunal noted that the same machinery was used in adjoining portions of the premises during different parts of the financial year and treated the premises as a single factory for the relevant period. It found no strong prima facie case for total waiver of pre-deposit, while also considering the appellant's financial hardship and overall financial position in balancing interim relief. The appellant was directed to pre-deposit Rs. 2 lakhs within eight weeks, and on compliance, waiver of pre-deposit and stay of recovery were granted for the penalties and the balance duty demand. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 12:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124260 Interpretation of condition (vi) in the SSI exemption notification on clubbing of clearances was central to the interim relief request. The Tribunal noted that the same machinery was used in adjoining portions of the premises during different parts of the financial year and treated the premises as a single factory for the relevant period. It found no strong prima facie case for total waiver of pre-deposit, while also considering the appellant's financial hardship and overall financial position in balancing interim relief. The appellant was directed to pre-deposit Rs. 2 lakhs within eight weeks, and on compliance, waiver of pre-deposit and stay of recovery were granted for the penalties and the balance duty demand. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124260