https://www.taxtmi.com/caselaws?id=50009 In a stay application, the Tribunal considered whether full waiver of pre-deposit and recovery should be granted for duty, penalty and related dues. It found, prima facie, that the limitation plea and reliance on the Supreme Court classification ruling did not succeed at that stage, and that different classifications for the same goods in export and home consumption suggested knowledge rather than confusion. It also held, prima facie, that Rule 57F(4) did not override the bar under Rule 57C where the final product was exempt or not dutiable, and that penalty could not be excluded merely for want of mens rea on the facts shown. Full waiver was declined, but partial waiver and stay were granted on deposit of Rs. 15 lakhs. en-us Thu, 06 Jan 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50009 In a stay application, the Tribunal considered whether full waiver of pre-deposit and recovery should be granted for duty, penalty and related dues. It found, prima facie, that the limitation plea and reliance on the Supreme Court classification ruling did not succeed at that stage, and that different classifications for the same goods in export and home consumption suggested knowledge rather than confusion. It also held, prima facie, that Rule 57F(4) did not override the bar under Rule 57C where the final product was exempt or not dutiable, and that penalty could not be excluded merely for want of mens rea on the facts shown. Full waiver was declined, but partial waiver and stay were granted on deposit of Rs. 15 lakhs. Case-Laws Central Excise Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50009