https://www.taxtmi.com/caselaws?id=234892 Interim relief in a duty dispute was considered where exemption under the small-scale notification was challenged for alleged non-compliance with BIS certification requirements. The Tribunal held that entitlement to the notification benefit and the factual foundation of the exemption claim required detailed examination at final hearing, so full waiver was not justified at that stage. Since part of the demand had already been deposited, a further deposit was directed as a condition for protection. Recovery of the balance demand, penalty and interest was stayed pending disposal of the appeal, subject to compliance with the deposit order. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 03 Jul 2013 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234892 Interim relief in a duty dispute was considered where exemption under the small-scale notification was challenged for alleged non-compliance with BIS certification requirements. The Tribunal held that entitlement to the notification benefit and the factual foundation of the exemption claim required detailed examination at final hearing, so full waiver was not justified at that stage. Since part of the demand had already been deposited, a further deposit was directed as a condition for protection. Recovery of the balance demand, penalty and interest was stayed pending disposal of the appeal, subject to compliance with the deposit order. Case-Laws Central Excise Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234892