https://www.taxtmi.com/caselaws?id=239920 The Tribunal granted the Applicant's request for a full waiver of the demanded amount, interest, and penalty in a case concerning the classification of Gas Condensate. The Tribunal determined that the Condensate should be classified under sub-heading 2709.00 as a petroleum product, aligning with the Ministry's advice and Board's opinion. The decision emphasized the consistency in product specifications and lack of evidence supporting its classification as motor spirits. As a result, the Tribunal waived the pre-deposit requirement and stayed recovery pending appeal disposal, ruling in favor of the Applicant. en-us Fri, 14 Jun 2013 00:00:00 +0530 Mon, 11 Nov 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239920 The Tribunal granted the Applicant's request for a full waiver of the demanded amount, interest, and penalty in a case concerning the classification of Gas Condensate. The Tribunal determined that the Condensate should be classified under sub-heading 2709.00 as a petroleum product, aligning with the Ministry's advice and Board's opinion. The decision emphasized the consistency in product specifications and lack of evidence supporting its classification as motor spirits. As a result, the Tribunal waived the pre-deposit requirement and stayed recovery pending appeal disposal, ruling in favor of the Applicant. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239920