https://www.taxtmi.com/caselaws?id=220172 CESTAT Mumbai considered whether complete waiver of pre-deposit and stay of recovery should be granted in a dispute over excisability and classification of aluminium sliding windows, aluminium doors and glazing systems under Chapter 76. It found a prima facie case against invocation of the extended period of limitation because the excisability issue had been subject to conflicting views, but declined total waiver since the normal-period demand remained payable. The Tribunal also took account of possible input credit while determining the deposit requirement. The applicant was directed to deposit Rs. 50,00,000 within eight weeks, and recovery of the balance duty, interest and penalty was stayed during the appeal. en-us Thu, 13 Sep 2012 00:00:00 +0530 Mon, 14 Jan 2013 15:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220172 CESTAT Mumbai considered whether complete waiver of pre-deposit and stay of recovery should be granted in a dispute over excisability and classification of aluminium sliding windows, aluminium doors and glazing systems under Chapter 76. It found a prima facie case against invocation of the extended period of limitation because the excisability issue had been subject to conflicting views, but declined total waiver since the normal-period demand remained payable. The Tribunal also took account of possible input credit while determining the deposit requirement. The applicant was directed to deposit Rs. 50,00,000 within eight weeks, and recovery of the balance duty, interest and penalty was stayed during the appeal. Case-Laws Central Excise Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220172