https://www.taxtmi.com/caselaws?id=208342 Pre-deposit was not insisted upon for the demand relating to inputs and capital goods lying in stock, because the factory was held to remain in legal existence despite cessation of production and duty liability arose only on removal. For goods already cleared, the differential duty was computed with reference to the law in force on the date of clearance, and the amended provisions did not affect accrued rights or liabilities under the earlier regime. On that basis, no prima facie case was made out to waive pre-deposit on the recomputed differential duty, while relief was confined to the stock-in-hand component. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 13 Jan 2012 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208342 Pre-deposit was not insisted upon for the demand relating to inputs and capital goods lying in stock, because the factory was held to remain in legal existence despite cessation of production and duty liability arose only on removal. For goods already cleared, the differential duty was computed with reference to the law in force on the date of clearance, and the amended provisions did not affect accrued rights or liabilities under the earlier regime. On that basis, no prima facie case was made out to waive pre-deposit on the recomputed differential duty, while relief was confined to the stock-in-hand component. Case-Laws Central Excise Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208342