https://www.taxtmi.com/caselaws?id=53539 In waiver of pre-deposit proceedings, the Tribunal examined whether precious-metal salts emerged as intermediates in the refining process, whether the activity amounted to chemical refining, and whether the resulting goods were marketable. It also noted that limitation required further scrutiny. On a prima facie view, the Tribunal found that precious-metal salts did emerge, the denial of chemical refining was not supportable at that stage, and marketability remained debatable. As no financial hardship was shown and no strong prima facie case existed for full relief, total waiver of pre-deposit was declined. Partial deposit was directed, with the balance of duty and penalties waived during the appeals on compliance. en-us Fri, 17 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53539 In waiver of pre-deposit proceedings, the Tribunal examined whether precious-metal salts emerged as intermediates in the refining process, whether the activity amounted to chemical refining, and whether the resulting goods were marketable. It also noted that limitation required further scrutiny. On a prima facie view, the Tribunal found that precious-metal salts did emerge, the denial of chemical refining was not supportable at that stage, and marketability remained debatable. As no financial hardship was shown and no strong prima facie case existed for full relief, total waiver of pre-deposit was declined. Partial deposit was directed, with the balance of duty and penalties waived during the appeals on compliance. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53539