https://www.taxtmi.com/caselaws?id=212030 The Court dismissed the writ petition and directed the Commissioner (Appeals) to reconsider the waiver application under Section 35F of the Central Excise Act, emphasizing the need for a strong prima facie case supported by legal judgments. The Court found that loan licensees were not independent manufacturers but were performing job work for the assessee. Additionally, the Court allowed the petitioner to deposit 50% of the disputed amount in cash and secure the remaining amount to avoid losing the benefits of the order. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 12 Apr 2012 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212030 The Court dismissed the writ petition and directed the Commissioner (Appeals) to reconsider the waiver application under Section 35F of the Central Excise Act, emphasizing the need for a strong prima facie case supported by legal judgments. The Court found that loan licensees were not independent manufacturers but were performing job work for the assessee. Additionally, the Court allowed the petitioner to deposit 50% of the disputed amount in cash and secure the remaining amount to avoid losing the benefits of the order. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212030