https://www.taxtmi.com/caselaws?id=124994 A prima facie case for waiver of pre-deposit was found where a provisional certificate had been issued, secured payment had been made for plant and machinery, and installation had already been intimated. The Tribunal treated the certificate requirement as procedural in nature and accepted the appellants' stay plea on that basis. In the connected stay petitions, the same reasoning was applied because the issue was materially similar. The requirement of pre-deposit was therefore waived pending disposal of the appeals. en-us Thu, 16 Oct 2008 00:00:00 +0530 Wed, 17 Oct 2012 18:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124994 A prima facie case for waiver of pre-deposit was found where a provisional certificate had been issued, secured payment had been made for plant and machinery, and installation had already been intimated. The Tribunal treated the certificate requirement as procedural in nature and accepted the appellants' stay plea on that basis. In the connected stay petitions, the same reasoning was applied because the issue was materially similar. The requirement of pre-deposit was therefore waived pending disposal of the appeals. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124994