https://www.taxtmi.com/caselaws?id=239837 The Tribunal granted the applicant's request for waiver of pre-deposit under Section 11D(5) and irregular CENVAT credit. The adjudicating authority confirmed the demand based on eligibility for NIL rate of duty under Sl. No. 90 of Notification No. 4/2006-CE. However, the authority noted contravention of Section 5A(1a) due to duty payment for the first clearance under Serial No. 91. The differing conditions under Sl. No. 90 & 91 were crucial, with the exemption not being absolute under Sl. No. 90. Recovery of duty, interest, and penalty was stayed pending appeal resolution. en-us Tue, 05 Feb 2013 00:00:00 +0530 Sat, 23 Nov 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239837 The Tribunal granted the applicant's request for waiver of pre-deposit under Section 11D(5) and irregular CENVAT credit. The adjudicating authority confirmed the demand based on eligibility for NIL rate of duty under Sl. No. 90 of Notification No. 4/2006-CE. However, the authority noted contravention of Section 5A(1a) due to duty payment for the first clearance under Serial No. 91. The differing conditions under Sl. No. 90 & 91 were crucial, with the exemption not being absolute under Sl. No. 90. Recovery of duty, interest, and penalty was stayed pending appeal resolution. Case-Laws Central Excise Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239837