https://www.taxtmi.com/caselaws?id=242412 The Tribunal directed the appellant, a Public Sector Undertaking, to deposit Rs.5.00 crores within eight weeks, balancing the interest of revenue and the appellant's request for waiver of pre-deposit of duty amounting to Rs.27.04 crores and an equal penalty. The decision was based on the acknowledgment of a common issue of classification, the dismantling of facilities for PCM production, and the appellant's admission that PCM and CTPD were the same product. The Tribunal considered the long-pending nature of the dispute and previous waivers, ultimately requiring the deposit to safeguard revenue interests. en-us Mon, 25 Mar 2013 00:00:00 +0530 Wed, 15 Jan 2014 10:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242412 The Tribunal directed the appellant, a Public Sector Undertaking, to deposit Rs.5.00 crores within eight weeks, balancing the interest of revenue and the appellant's request for waiver of pre-deposit of duty amounting to Rs.27.04 crores and an equal penalty. The decision was based on the acknowledgment of a common issue of classification, the dismantling of facilities for PCM production, and the appellant's admission that PCM and CTPD were the same product. The Tribunal considered the long-pending nature of the dispute and previous waivers, ultimately requiring the deposit to safeguard revenue interests. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242412