https://www.taxtmi.com/caselaws?id=221639 Notification No. 44/2001-CE (N.T.) was treated as a conditional notification under Rule 19 of the Central Excise Rules, requiring strict compliance with the prescribed procedure. On the record, the applicants established a prima facie case for interim relief because the manufacturer-suppliers who cleared the goods on payment of duty were not parties to the proceedings, and the allegation of collusion was not sustainable at the pre-deposit stage. The Tribunal therefore granted waiver of pre-deposit and stay of recovery pending the appeals. en-us Tue, 16 Oct 2012 00:00:00 +0530 Fri, 22 Mar 2013 18:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221639 Notification No. 44/2001-CE (N.T.) was treated as a conditional notification under Rule 19 of the Central Excise Rules, requiring strict compliance with the prescribed procedure. On the record, the applicants established a prima facie case for interim relief because the manufacturer-suppliers who cleared the goods on payment of duty were not parties to the proceedings, and the allegation of collusion was not sustainable at the pre-deposit stage. The Tribunal therefore granted waiver of pre-deposit and stay of recovery pending the appeals. Case-Laws Central Excise Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221639