https://www.taxtmi.com/caselaws?id=245861 The Tribunal was divided on the issue of pre-deposit. The Judicial Member granted a full waiver based on the non-working condition of the machines and the inapplicability of the deeming fiction. The Technical Member, however, ordered a partial pre-deposit, citing clear admissions of manufacturing activities and the applicability of the deeming fiction due to the unregistered premises. This difference of opinion highlighted the complexity of the case, balancing the evidence of non-operation against the legal presumptions under the relevant rules. en-us Tue, 31 Dec 2013 00:00:00 +0530 Wed, 09 Apr 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245861 The Tribunal was divided on the issue of pre-deposit. The Judicial Member granted a full waiver based on the non-working condition of the machines and the inapplicability of the deeming fiction. The Technical Member, however, ordered a partial pre-deposit, citing clear admissions of manufacturing activities and the applicability of the deeming fiction due to the unregistered premises. This difference of opinion highlighted the complexity of the case, balancing the evidence of non-operation against the legal presumptions under the relevant rules. Case-Laws Central Excise Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245861