https://www.taxtmi.com/caselaws?id=221595 A strong prima facie case justified waiver of pre-deposit of duty, interest and penalties where entitlement to exemption under Notification No. 29/2004-Central Excise turned on interpretation of whether the Jolwa units constituted one factory with filament yarn manufacturing facilities. The Tribunal noted that the dispute was substantially supported by earlier decisions on separate registrations, interlinked units and exemption eligibility, and found the facts sufficiently similar to those precedents to grant interim relief. Pre-deposit was waived and stay was granted pending final disposal of the appeals. en-us Fri, 25 Mar 2011 00:00:00 +0530 Wed, 20 Mar 2013 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221595 A strong prima facie case justified waiver of pre-deposit of duty, interest and penalties where entitlement to exemption under Notification No. 29/2004-Central Excise turned on interpretation of whether the Jolwa units constituted one factory with filament yarn manufacturing facilities. The Tribunal noted that the dispute was substantially supported by earlier decisions on separate registrations, interlinked units and exemption eligibility, and found the facts sufficiently similar to those precedents to grant interim relief. Pre-deposit was waived and stay was granted pending final disposal of the appeals. Case-Laws Central Excise Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221595