End-use certificate dispute supports waiver of pre-deposit in exemption claim under the notification.

Waiver of pre-deposit in a stay application was considered in a dispute over denial of exemption under Notification No. 83/90 because the end-use certificate had not been produced at the time of clearance. The request was examined on the basis that the notification did not prescribe a time limit for producing the certificate, that part of the certificate had already been submitted, and that the unit had been declared sick by the BIFR. On that footing, stay was granted and pre-deposit was waived.

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Issues: Whether waiver of pre-deposit of duty should be granted in a stay application arising from denial of exemption under Notification No. 83/90 dated 23-3-1990 on the ground that the end-use certificate was not produced at the time of clearance.

Analysis: The request for stay was considered in the light of the exemption claim, the contention that no time limit was prescribed in the notification for producing the end-use certificate, the submission that a portion of the certificate had been produced, and the fact that the unit had been declared sick by the BIFR.

Outcome: Stay was granted and waiver of pre-deposit was allowed.

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