https://www.taxtmi.com/caselaws?id=240013 Use of ARE-3 forms for clearances to a 100% EOU supported the Revenue's position that the transactions were 'as such' sales. On that material, the appellant did not establish a prima facie case for complete waiver of pre-deposit of duty, interest and penalty. The tribunal therefore required a part-deposit as a condition for further consideration of the dispute. en-us Thu, 20 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240013 Use of ARE-3 forms for clearances to a 100% EOU supported the Revenue's position that the transactions were 'as such' sales. On that material, the appellant did not establish a prima facie case for complete waiver of pre-deposit of duty, interest and penalty. The tribunal therefore required a part-deposit as a condition for further consideration of the dispute. Case-Laws Central Excise Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240013