Exemption conditions and end-use proof supported waiver of pre-deposit and stay of recovery pending appeal.

The exemption notification did not require production of end-use certificates as a condition for availing the benefit, and the record did not prima facie show use of the imported goods outside the leather industry, which was the relevant condition under the notification. On that basis, a prima facie case was made out for waiver of pre-deposit and stay of recovery pending the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery of duty, and whether denial of the exemption benefit could be sustained for want of end-use certificates.

Analysis: The notification relied upon did not stipulate production of end-use certificates as a condition for availing the exemption. On a prima facie view, there was also no material showing that the imported goods had been used elsewhere than in the leather industry, which was the relevant condition under the notification. In these circumstances, a prima facie case for waiver of pre-deposit was made out.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery pending the appeal.

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