https://www.taxtmi.com/caselaws?id=126498 Complete waiver of pre-deposit in a stay application was declined because no strong prima facie case was shown against the adjudication that a fired heater fabricated at site was an independent, movable and marketable equipment classifiable under the tariff. The Tribunal relied on the technical note, chartered engineer's certificate, site inspection report and the Board's section 37B order, and found the cited precedents distinguishable on their facts. Duty and interest were directed to be deposited, while penalty was stayed subject to compliance, resulting in only limited interim protection. en-us Wed, 24 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 15:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126498 Complete waiver of pre-deposit in a stay application was declined because no strong prima facie case was shown against the adjudication that a fired heater fabricated at site was an independent, movable and marketable equipment classifiable under the tariff. The Tribunal relied on the technical note, chartered engineer's certificate, site inspection report and the Board's section 37B order, and found the cited precedents distinguishable on their facts. Duty and interest were directed to be deposited, while penalty was stayed subject to compliance, resulting in only limited interim protection. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126498