https://www.taxtmi.com/caselaws?id=238433 Classification of the product as wafers supported a prima facie view that wafers are biscuits, so denial of exemption under Notification No. 3/2006-CE was not justified at the interim stage. On valuation, the appellant also showed a prima facie case by relying on the same duty payment pattern adopted by the principal manufacturer. On both issues, the material was sufficient to justify waiver of predeposit and grant of stay pending the appeals. en-us Fri, 02 Aug 2013 00:00:00 +0530 Wed, 23 Apr 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238433 Classification of the product as wafers supported a prima facie view that wafers are biscuits, so denial of exemption under Notification No. 3/2006-CE was not justified at the interim stage. On valuation, the appellant also showed a prima facie case by relying on the same duty payment pattern adopted by the principal manufacturer. On both issues, the material was sufficient to justify waiver of predeposit and grant of stay pending the appeals. Case-Laws Central Excise Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238433