https://www.taxtmi.com/caselaws?id=53223 Prima facie entitlement to exemption at the time of clearance can support waiver of pre-deposit and stay of recovery, even if the essentiality certificate is later withdrawn retrospectively. The tribunal treated the later withdrawal as insufficient at the interim stage to deny benefit under Notification No. 10/97-C.E., and noted that duty had already been paid at 8% of the invoice price under Rule 57CC. The request for early disposal of the appeal was rejected because no sufficient ground was shown for advancing the hearing. en-us Thu, 10 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 16:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53223 Prima facie entitlement to exemption at the time of clearance can support waiver of pre-deposit and stay of recovery, even if the essentiality certificate is later withdrawn retrospectively. The tribunal treated the later withdrawal as insufficient at the interim stage to deny benefit under Notification No. 10/97-C.E., and noted that duty had already been paid at 8% of the invoice price under Rule 57CC. The request for early disposal of the appeal was rejected because no sufficient ground was shown for advancing the hearing. Case-Laws Central Excise Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53223