https://www.taxtmi.com/caselaws?id=246567 Entitlement to the reduced-duty entry in Serial No. 93 of Notification No. 4/2006-C.E. was treated as prima facie available for paper and paper boards manufactured by the appellant, because the notification text supported discharge of duty at 8% on the appellant's claimed basis. Revenue's objection that the appellant should instead have used the exemption for the first clearance of 3,500 MT was not accepted at the interim stage. On that footing, the appellant made out a prima facie case for waiver of pre-deposit, and recovery of the penalty amount was stayed pending disposal of the appeal. en-us Mon, 27 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246567 Entitlement to the reduced-duty entry in Serial No. 93 of Notification No. 4/2006-C.E. was treated as prima facie available for paper and paper boards manufactured by the appellant, because the notification text supported discharge of duty at 8% on the appellant's claimed basis. Revenue's objection that the appellant should instead have used the exemption for the first clearance of 3,500 MT was not accepted at the interim stage. On that footing, the appellant made out a prima facie case for waiver of pre-deposit, and recovery of the penalty amount was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246567