https://www.taxtmi.com/caselaws?id=126561 An unconditional exemption notification supported a strong prima facie case for the appellant, and the tribunal accepted the contention that Rule 19 of the Central Excise Rules, 2002 is relevant only where goods are otherwise dutiable. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed unconditionally. en-us Wed, 05 Aug 2009 00:00:00 +0530 Thu, 22 Nov 2012 11:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126561 An unconditional exemption notification supported a strong prima facie case for the appellant, and the tribunal accepted the contention that Rule 19 of the Central Excise Rules, 2002 is relevant only where goods are otherwise dutiable. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed unconditionally. Case-Laws Central Excise Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126561