Exempt newsprint clearances excluded from first-210 MT computation under Notification No. 6/2000-C.E., supporting stay relief.

Clearances of exempted newsprint were not to be included in computing the first 210 MTs under Notification No. 6/2000-C.E., because the Board's circular stated that duty-exempt paper was outside the aggregate. On that basis, the demand premised on inclusion of such exempt clearances lacked a strong prima facie basis for pre-deposit purposes, and waiver of pre-deposit with stay of recovery was granted.

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Issues: Whether the clearances of exempted newsprint were required to be included in computing the first clearances of 210 MTs for the purpose of Notification No. 6/2000-C.E., and whether waiver of pre-deposit and stay of recovery were warranted.

Analysis: The demand was founded on inclusion of exempted newsprint in the aggregate of first clearances under Notification No. 6/2000-C.E. The Board's Circular F. No. 341/15/2000-TRU clarified that clearances of paper exempted from duty were not to be counted while computing the first 210 MTs. On that basis, the appellants showed a strong prima facie case against the demand raised for pre-deposit purposes.

Conclusion: The exempt clearances were not to be included in the computation, and waiver of pre-deposit with stay of recovery was granted.

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