https://www.taxtmi.com/caselaws?id=221114 Interim relief in a service-tax/excise appeal turned on a prima facie challenge to denial of exemption under Notification No. 23/2003-CE, where imported paraffin wax was alleged to have been used in the manufacture of the final product. The Tribunal was not persuaded at the stay stage that paraffin wax was merely a consumable, as it appeared to form part of the final product. The limitation objection was left open for final hearing. As a result, the appellant was directed to pre-deposit 20% of the duty demand, while waiver of the balance and stay of recovery were granted only for the remaining amount. en-us Wed, 25 Jul 2012 00:00:00 +0530 Sat, 23 Feb 2013 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221114 Interim relief in a service-tax/excise appeal turned on a prima facie challenge to denial of exemption under Notification No. 23/2003-CE, where imported paraffin wax was alleged to have been used in the manufacture of the final product. The Tribunal was not persuaded at the stay stage that paraffin wax was merely a consumable, as it appeared to form part of the final product. The limitation objection was left open for final hearing. As a result, the appellant was directed to pre-deposit 20% of the duty demand, while waiver of the balance and stay of recovery were granted only for the remaining amount. Case-Laws Central Excise Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221114