https://www.taxtmi.com/caselaws?id=245906 In a classification dispute over Di Calcium Phosphate, Animal Feed Grade, waiver of pre-deposit was declined at the prima facie stage because the issue was considered highly debatable and the manufacturing process showed acidulation that could support classification under Chapter 28. The reliance on IS specification was not treated as sufficient for complete stay at this stage. Financial hardship was rejected because the balance sheet showed profit and available reserves. The objection to extended period invocation was also not accepted prima facie, as no material showed that the department had been informed of the manufacturing activity. The appellant was directed to deposit Rs.1,00,00,000 within eight weeks, and the balance demand was stayed on compliance pending disposal of the appeal. en-us Thu, 03 Apr 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245906 In a classification dispute over Di Calcium Phosphate, Animal Feed Grade, waiver of pre-deposit was declined at the prima facie stage because the issue was considered highly debatable and the manufacturing process showed acidulation that could support classification under Chapter 28. The reliance on IS specification was not treated as sufficient for complete stay at this stage. Financial hardship was rejected because the balance sheet showed profit and available reserves. The objection to extended period invocation was also not accepted prima facie, as no material showed that the department had been informed of the manufacturing activity. The appellant was directed to deposit Rs.1,00,00,000 within eight weeks, and the balance demand was stayed on compliance pending disposal of the appeal. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245906