https://www.taxtmi.com/caselaws?id=253049 CESTAT Chennai held that the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery where duty and penalty were demanded after denial of exemption under Notification No. 67/95-CE on the ground that the final product was cleared under SSI exemption. The Tribunal noted that the applicants manufactured PP sacks and fabrics, with PP tapes or strips arising as an intermediate product, and that an identical issue had earlier been stayed on the basis of a strong prima facie claim. On that reasoning, further pre-deposit was found unwarranted at that stage and recovery of duty, interest, and penalty was stayed pending appeal. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 12 Nov 2014 12:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253049 CESTAT Chennai held that the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery where duty and penalty were demanded after denial of exemption under Notification No. 67/95-CE on the ground that the final product was cleared under SSI exemption. The Tribunal noted that the applicants manufactured PP sacks and fabrics, with PP tapes or strips arising as an intermediate product, and that an identical issue had earlier been stayed on the basis of a strong prima facie claim. On that reasoning, further pre-deposit was found unwarranted at that stage and recovery of duty, interest, and penalty was stayed pending appeal. Case-Laws Central Excise Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253049