https://www.taxtmi.com/caselaws?id=153858 The Tribunal ruled that the appellants were not eligible for exemption under Notification No. 3/2004-C.E. as their operations did not involve water processing as required. A duty amount of Rs. 2,77,378/- was demanded on cranes and spares. The Tribunal allowed a partial pre-deposit of Rs. 1.5 lakhs due to the appellants' financial situation and complexity of the law, granting a stay on the recovery of the balance amount of duty and penalty during the appeal. en-us Fri, 22 Jan 2010 00:00:00 +0530 Thu, 01 Aug 2013 10:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153858 The Tribunal ruled that the appellants were not eligible for exemption under Notification No. 3/2004-C.E. as their operations did not involve water processing as required. A duty amount of Rs. 2,77,378/- was demanded on cranes and spares. The Tribunal allowed a partial pre-deposit of Rs. 1.5 lakhs due to the appellants' financial situation and complexity of the law, granting a stay on the recovery of the balance amount of duty and penalty during the appeal. Case-Laws Central Excise Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153858