https://www.taxtmi.com/caselaws?id=214017 The Tribunal granted the applicant's request for waiver of pre-deposit of duty, interest, and penalty, emphasizing Rule 5 of the Central Excise Rules, 2002. The decision was based on the timing of goods removal from the factory, aligning with the duty rate in force at that time. The Tribunal ruled in favor of the applicant, highlighting the factory's role as the key reference point for duty determination and supporting the waiver application. en-us Tue, 31 Jan 2012 00:00:00 +0530 Sun, 17 Jun 2012 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214017 The Tribunal granted the applicant's request for waiver of pre-deposit of duty, interest, and penalty, emphasizing Rule 5 of the Central Excise Rules, 2002. The decision was based on the timing of goods removal from the factory, aligning with the duty rate in force at that time. The Tribunal ruled in favor of the applicant, highlighting the factory's role as the key reference point for duty determination and supporting the waiver application. Case-Laws Central Excise Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214017