https://www.taxtmi.com/caselaws?id=184927 In an excise appeal, the Tribunal's discretion on waiver of pre-deposit was examined with reference to the nature of fatty acid, the applicability of exemption notifications, and the existence of a prima facie case. The Tribunal did not insist on deposit of the full demand; instead, it balanced the competing claims and granted interim protection through a limited deposit requirement. Applying settled principles governing pre-deposit, the Court found no basis to interfere where the Tribunal had exercised its discretion on sound legal principles, and the partial pre-deposit direction was upheld. en-us Mon, 05 Sep 2011 00:00:00 +0530 Mon, 25 Jul 2016 14:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184927 In an excise appeal, the Tribunal's discretion on waiver of pre-deposit was examined with reference to the nature of fatty acid, the applicability of exemption notifications, and the existence of a prima facie case. The Tribunal did not insist on deposit of the full demand; instead, it balanced the competing claims and granted interim protection through a limited deposit requirement. Applying settled principles governing pre-deposit, the Court found no basis to interfere where the Tribunal had exercised its discretion on sound legal principles, and the partial pre-deposit direction was upheld. Case-Laws Central Excise Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184927