Cenvat Credit on explosives used in mines supported interim stay where conflicting tribunal rulings were already before a Larger Bench.

Pending appeal on Cenvat credit for explosives used in mines, interim protection was considered in light of conflicting CESTAT decisions and a reference already made to a Larger Bench. The existence of divergent authority supported a prima facie case for waiver of pre-deposit and stay of recovery, and recovery of the duty and penalty was stayed for the duration of the appeal.

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Issues: Whether waiver of pre-deposit and stay of recovery of duty and penalty were warranted pending appeal.

Analysis: The dispute concerned Cenvat credit on explosives used in mines. The issue had already been referred to a Larger Bench because of conflicting decisions of different benches. In view of the conflicting authority and the reference pending before the Larger Bench, a prima facie case was found for interim protection.

Outcome: Recovery of the entire duty and penalty was stayed during the pendency of the appeal.

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