https://www.taxtmi.com/caselaws?id=246400 Unconditional waiver of pre-deposit was considered appropriate where the dispute on denial of concessional benefit under Notification No. 4/2006-Central Excise was prima facie covered by an earlier Tribunal ruling on pari materia exemption language. The earlier interpretation was treated as governing the stay request, while reliance on a different small-scale exemption notification and the factual distinction drawn by the Commissioner (Appeals) was found unpersuasive for interim purposes. On that basis, the record disclosed no proper factual foundation for an adverse inference against the appellant, and waiver of pre-deposit of duty and penalty was granted. en-us Thu, 01 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246400 Unconditional waiver of pre-deposit was considered appropriate where the dispute on denial of concessional benefit under Notification No. 4/2006-Central Excise was prima facie covered by an earlier Tribunal ruling on pari materia exemption language. The earlier interpretation was treated as governing the stay request, while reliance on a different small-scale exemption notification and the factual distinction drawn by the Commissioner (Appeals) was found unpersuasive for interim purposes. On that basis, the record disclosed no proper factual foundation for an adverse inference against the appellant, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246400