https://www.taxtmi.com/caselaws?id=242248 An assessee claiming area-based exemption succeeded in showing a prima facie case for waiver of the balance pre-deposit and stay of recovery pending appeal. The dispute concerned alleged undervaluation of factory clearances to a depot and non-payment of duty on depot clearances, but the assessee had already deposited the disputed duty before the show cause notice and a substantial part of that amount had been refunded, leaving only a balance with the Revenue. On these facts, the matter was treated as one of interpretation, and pre-deposit was dispensed with while recovery was stayed until disposal of the appeal. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242248 An assessee claiming area-based exemption succeeded in showing a prima facie case for waiver of the balance pre-deposit and stay of recovery pending appeal. The dispute concerned alleged undervaluation of factory clearances to a depot and non-payment of duty on depot clearances, but the assessee had already deposited the disputed duty before the show cause notice and a substantial part of that amount had been refunded, leaving only a balance with the Revenue. On these facts, the matter was treated as one of interpretation, and pre-deposit was dispensed with while recovery was stayed until disposal of the appeal. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242248