https://www.taxtmi.com/caselaws?id=239978 The Tribunal granted total waiver of pre-deposit of duty and penalty amounting to Rs. 5,49,77,939.34 imposed under Section 11AC of CEA, 1944. The appellant, engaged in manufacturing, demonstrated the use of items for machinery maintenance within the factory premises, claiming benefit under a specific notification. Despite Revenue's contention that the items were used as structures, not for machinery repair, the Tribunal found the issue similar to dropped subsequent show cause notices. Considering this, the Tribunal allowed the application for waiver of pre-deposit and stayed recovery during the appeal's pendency. en-us Thu, 30 May 2013 00:00:00 +0530 Sat, 17 Aug 2013 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239978 The Tribunal granted total waiver of pre-deposit of duty and penalty amounting to Rs. 5,49,77,939.34 imposed under Section 11AC of CEA, 1944. The appellant, engaged in manufacturing, demonstrated the use of items for machinery maintenance within the factory premises, claiming benefit under a specific notification. Despite Revenue's contention that the items were used as structures, not for machinery repair, the Tribunal found the issue similar to dropped subsequent show cause notices. Considering this, the Tribunal allowed the application for waiver of pre-deposit and stayed recovery during the appeal's pendency. Case-Laws Central Excise Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239978