https://www.taxtmi.com/caselaws?id=213898 A strong prima facie case was found for waiver of pre-deposit where exemption under Notification No. 6/2006-CE depended on goods being exempt under the corresponding customs notification and additional duty provisions. Goods supplied for a mega power project were covered by Notification No. 21/2002-Cus, and that notification was not shown to make exemption conditional on the Exim Policy in the manner urged by the Revenue. Prior correspondence and disclosure of the clearance position also supported a prima facie limitation defence. On these materials, pre-deposit of duty, interest and penalties was waived and stay was granted. en-us Wed, 29 Feb 2012 00:00:00 +0530 Sat, 06 Oct 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213898 A strong prima facie case was found for waiver of pre-deposit where exemption under Notification No. 6/2006-CE depended on goods being exempt under the corresponding customs notification and additional duty provisions. Goods supplied for a mega power project were covered by Notification No. 21/2002-Cus, and that notification was not shown to make exemption conditional on the Exim Policy in the manner urged by the Revenue. Prior correspondence and disclosure of the clearance position also supported a prima facie limitation defence. On these materials, pre-deposit of duty, interest and penalties was waived and stay was granted. Case-Laws Central Excise Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213898