https://www.taxtmi.com/caselaws?id=221963 The Tribunal waived the pre-deposit of duty, interest, and penalty for manufacturing and clearing green houses under Chapter Heading 94060019 of the Central Excise tariff in a case where the appellant had initially failed to comply with the deposit requirement. The Tribunal found that the appellant did not manufacture pre-fabricated buildings but supplied raw materials for construction, leading to a strong prima facie case for waiver. The appeal was allowed, setting aside the previous order and remanding the matter for a decision on the merits without the need for pre-deposit. en-us Tue, 27 Mar 2012 00:00:00 +0530 Mon, 08 Apr 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221963 The Tribunal waived the pre-deposit of duty, interest, and penalty for manufacturing and clearing green houses under Chapter Heading 94060019 of the Central Excise tariff in a case where the appellant had initially failed to comply with the deposit requirement. The Tribunal found that the appellant did not manufacture pre-fabricated buildings but supplied raw materials for construction, leading to a strong prima facie case for waiver. The appeal was allowed, setting aside the previous order and remanding the matter for a decision on the merits without the need for pre-deposit. Case-Laws Central Excise Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221963