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2014 (7) TMI 944 - HC - Central ExciseWaiver of pre-deposit - waste steam constitutes an input - generation of electricity - captive consumption as well as sale to outside parties - exemption notification No.4/97 - Held that:- Since the Tribunal has not had the benefit of considering the ambit and application of the aforesaid notifications, we consider it appropriate in the interest of justice to set aside the impugned order of the Tribunal and to restore the proceedings before the Tribunal for reconsideration of the application for stay afresh insofar as the order of pre-deposit on steam is concerned. - matter remanded back to tribunal.
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