https://www.taxtmi.com/caselaws?id=44058 Interference with a partial pre-deposit order was declined where the appellate authority had applied its discretion after recording a prima facie view that the exemption notification did not cover the differential central excise duty demand, and after considering the assessee's financial position and BIFR-related circumstances. The authority reduced the deposit, allowed instalments, and waived the entire penalty. The Court also noted that clearance of goods under a classification list did not prevent issuance of a show-cause notice or levy of duty under the statutory scheme. No basis was found to disturb the discretionary order. en-us Mon, 10 Apr 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44058 Interference with a partial pre-deposit order was declined where the appellate authority had applied its discretion after recording a prima facie view that the exemption notification did not cover the differential central excise duty demand, and after considering the assessee's financial position and BIFR-related circumstances. The authority reduced the deposit, allowed instalments, and waived the entire penalty. The Court also noted that clearance of goods under a classification list did not prevent issuance of a show-cause notice or levy of duty under the statutory scheme. No basis was found to disturb the discretionary order. Case-Laws Central Excise Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44058