https://www.taxtmi.com/caselaws?id=151871 Interim relief under section 35F of the Central Excise Act depended on prima facie merits and the facts of the case. In a dispute over duty demand arising from denial of exemption under Notification No. 64/95-C.E., the Tribunal noted that a later amending notification introduced a specific entry for direct or indirect supplies to the Indian Navy and Coast Guard, indicating that indirect supply through another oil company's pipeline was not covered by the earlier exemption. Earlier stay and High Court orders were distinguished on their own facts, and no retrospective operation of the amending notification was shown. Waiver of pre-deposit was refused. en-us Mon, 07 Dec 2009 00:00:00 +0530 Tue, 18 Jun 2013 15:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151871 Interim relief under section 35F of the Central Excise Act depended on prima facie merits and the facts of the case. In a dispute over duty demand arising from denial of exemption under Notification No. 64/95-C.E., the Tribunal noted that a later amending notification introduced a specific entry for direct or indirect supplies to the Indian Navy and Coast Guard, indicating that indirect supply through another oil company's pipeline was not covered by the earlier exemption. Earlier stay and High Court orders were distinguished on their own facts, and no retrospective operation of the amending notification was shown. Waiver of pre-deposit was refused. Case-Laws Central Excise Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151871