https://www.taxtmi.com/caselaws?id=240555 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty under Section 11AC of CEA, 1944. The dispute centered on the classification of fabricated items supplied to mega power projects under Chapter headings 73.08 and 98.01 of CETA, 1985 for exemption eligibility. Despite the Revenue's opposition, the Tribunal, considering a similar case precedent, found the appellant established a prima facie case for waiver. Consequently, the pre-deposit of dues was waived, and recovery stayed pending the appeal. en-us Mon, 29 Apr 2013 00:00:00 +0530 Thu, 07 Nov 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240555 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty under Section 11AC of CEA, 1944. The dispute centered on the classification of fabricated items supplied to mega power projects under Chapter headings 73.08 and 98.01 of CETA, 1985 for exemption eligibility. Despite the Revenue's opposition, the Tribunal, considering a similar case precedent, found the appellant established a prima facie case for waiver. Consequently, the pre-deposit of dues was waived, and recovery stayed pending the appeal. Case-Laws Central Excise Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240555