https://www.taxtmi.com/caselaws?id=241619 At the interim stage, waiver of pre-deposit and stay of recovery were granted where the factory premises were found, on a prima facie basis, to fall within the khasra numbers covered by the exemption notification. The only part lying in the omitted khasra number was a drainage strip on the boundary, so exclusion from the exemption was not justified at the admission stage. As the appellants showed a prima facie entitlement to the notification benefit, the demand and penalty were not required to be deposited pending disposal of the appeals. en-us Thu, 24 Nov 2011 00:00:00 +0530 Sat, 28 Dec 2013 09:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241619 At the interim stage, waiver of pre-deposit and stay of recovery were granted where the factory premises were found, on a prima facie basis, to fall within the khasra numbers covered by the exemption notification. The only part lying in the omitted khasra number was a drainage strip on the boundary, so exclusion from the exemption was not justified at the admission stage. As the appellants showed a prima facie entitlement to the notification benefit, the demand and penalty were not required to be deposited pending disposal of the appeals. Case-Laws Central Excise Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241619