https://www.taxtmi.com/caselaws?id=248814 The Appellate Tribunal CESTAT Mumbai granted relief to the applicants in a case involving the interpretation of Notification No. 43/2001-C.E. (N.T.) under Rule 19 of the Central Excise Rules, 2002 for the clearance of goods to a manufacturer-exporter without duty payment. The Tribunal waived the pre-deposit requirement and stayed the recovery of duty, interest, and penalty, recognizing a prima facie case in favor of the applicants. This decision indicates a preliminary assessment supporting the applicants' position regarding procedural compliance and entitlement to the benefit under the notification. en-us Mon, 28 Jan 2013 00:00:00 +0530 Wed, 25 Jun 2014 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248814 The Appellate Tribunal CESTAT Mumbai granted relief to the applicants in a case involving the interpretation of Notification No. 43/2001-C.E. (N.T.) under Rule 19 of the Central Excise Rules, 2002 for the clearance of goods to a manufacturer-exporter without duty payment. The Tribunal waived the pre-deposit requirement and stayed the recovery of duty, interest, and penalty, recognizing a prima facie case in favor of the applicants. This decision indicates a preliminary assessment supporting the applicants' position regarding procedural compliance and entitlement to the benefit under the notification. Case-Laws Central Excise Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248814