https://www.taxtmi.com/caselaws?id=240505 Tax litigation notes on pre-deposit waiver emphasise that alleged disparity with similarly placed assessees does not justify relief, because negative equity is not a defence in fiscal matters. The text also notes that an earlier stay order had already considered the cited precedents and the amended tariff position, so no useful reliance could be placed on authorities from a different statutory context. On the tariff issue, Chapter Note 4 of Chapter 27 is treated as widening the entry by using "treatment" to bring waste lubricating oil processing within the scope of manufacture. Revenue interest therefore supports insistence on partial pre-deposit rather than complete waiver. en-us Tue, 02 Jul 2013 00:00:00 +0530 Wed, 23 Apr 2014 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240505 Tax litigation notes on pre-deposit waiver emphasise that alleged disparity with similarly placed assessees does not justify relief, because negative equity is not a defence in fiscal matters. The text also notes that an earlier stay order had already considered the cited precedents and the amended tariff position, so no useful reliance could be placed on authorities from a different statutory context. On the tariff issue, Chapter Note 4 of Chapter 27 is treated as widening the entry by using "treatment" to bring waste lubricating oil processing within the scope of manufacture. Revenue interest therefore supports insistence on partial pre-deposit rather than complete waiver. Case-Laws Central Excise Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240505