https://www.taxtmi.com/caselaws?id=219490 Interim relief was granted in a classification dispute concerning goods classifiable under Chapter Heading 9406 of the Central Excise Tariff Act, 1985. Following an earlier coordinate Bench decision that had allowed unconditional waiver in a similar matter, the Tribunal waived pre-deposit of duty, interest and penalty and stayed recovery during pendency of the appeal. The operative principle applied was that where an identical issue has already been decided in favour of the assessee, interim pre-deposit and recovery may be waived by following the prior coordinate decision. en-us Mon, 30 Apr 2012 00:00:00 +0530 Tue, 20 Nov 2012 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219490 Interim relief was granted in a classification dispute concerning goods classifiable under Chapter Heading 9406 of the Central Excise Tariff Act, 1985. Following an earlier coordinate Bench decision that had allowed unconditional waiver in a similar matter, the Tribunal waived pre-deposit of duty, interest and penalty and stayed recovery during pendency of the appeal. The operative principle applied was that where an identical issue has already been decided in favour of the assessee, interim pre-deposit and recovery may be waived by following the prior coordinate decision. Case-Laws Central Excise Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219490