https://www.taxtmi.com/caselaws?id=249276 Excise duty and penalty demand on mineral products recovered from beach sand raised a prima facie dispute over whether the processed material remained ore or became concentrates under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985, and whether the unit could claim exemption as operating in a mining area. Conflicting laboratory reports, reliance on the appellant's earlier case, and the arguable scope of the exemption notification supported the appellant's case. On the facts, the appellant also established financial hardship, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Tue, 12 Nov 2013 00:00:00 +0530 Wed, 09 Jul 2014 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249276 Excise duty and penalty demand on mineral products recovered from beach sand raised a prima facie dispute over whether the processed material remained ore or became concentrates under Chapter Note 4 to Chapter 26 of the Central Excise Tariff Act, 1985, and whether the unit could claim exemption as operating in a mining area. Conflicting laboratory reports, reliance on the appellant's earlier case, and the arguable scope of the exemption notification supported the appellant's case. On the facts, the appellant also established financial hardship, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249276