https://www.taxtmi.com/caselaws?id=53850 The Bench allowed the appellants' application to retain the file due to logistical reasons. The appellants sought waiver of pre-deposit and penalty for clearing excisable goods without registration, arguing they were semi-finished and not marketable. The order classifying goods under Chapter 30.03 was deemed unsustainable, supporting the waiver. The Bench granted full waiver, stayed recovery, and expedited the appeals, emphasizing no recovery until disposal. The decision was based on the prima facie case in favor of the appellants and the nature of the product. en-us Mon, 31 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53850 The Bench allowed the appellants' application to retain the file due to logistical reasons. The appellants sought waiver of pre-deposit and penalty for clearing excisable goods without registration, arguing they were semi-finished and not marketable. The order classifying goods under Chapter 30.03 was deemed unsustainable, supporting the waiver. The Bench granted full waiver, stayed recovery, and expedited the appeals, emphasizing no recovery until disposal. The decision was based on the prima facie case in favor of the appellants and the nature of the product. Case-Laws Central Excise Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53850