https://www.taxtmi.com/caselaws?id=126162 The exemption threshold under one notification must be computed strictly by that notification's own method, and clearances exempted under a different area-based notification are not automatically excluded unless the text of the notification expressly permits it. On a prima facie view, the Tribunal held that the appellant could not exclude such exempt clearances while testing eligibility. It also noted that no financial hardship was pleaded, so complete waiver of pre-deposit was not justified. Conditional stay was therefore granted, with partial pre-deposit ordered and the balance duty and penalty stayed until disposal of the appeal. en-us Tue, 21 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 17:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126162 The exemption threshold under one notification must be computed strictly by that notification's own method, and clearances exempted under a different area-based notification are not automatically excluded unless the text of the notification expressly permits it. On a prima facie view, the Tribunal held that the appellant could not exclude such exempt clearances while testing eligibility. It also noted that no financial hardship was pleaded, so complete waiver of pre-deposit was not justified. Conditional stay was therefore granted, with partial pre-deposit ordered and the balance duty and penalty stayed until disposal of the appeal. Case-Laws Central Excise Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126162