Prima facie case for stay of duty recovery where laminations were admittedly made through job workers.

In a waiver-of-predeposit application concerning duty and equal penalty on laminations manufactured through job workers, the Tribunal found a prima facie case for interim protection because it was undisputed that the laminations were job-work manufactured and the applicants claimed the inputs were sent for manufacture of laminations used in exempted products. On that factual basis, recovery of the demanded duty and penalty was stayed during the pendency of the appeal, while the substantive liability was left to be examined in the appeal.

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Issues: Whether, in an application for waiver of pre-deposit, the applicants had made out a prima facie case for stay of recovery of the demanded duty and equal penalty on laminations manufactured through job workers.

Analysis: The Tribunal noted that it was not disputed that the laminations in question were manufactured by job workers. On that factual basis, and in the context of the applicants' claim that the inputs were sent for manufacture of laminations used in exempted products, the Tribunal found sufficient prima facie support for granting interim protection pending disposal of the appeal.

Conclusion: The applicants were entitled to interim relief and recovery of the duty and penalty was stayed during the pendency of the appeal.

Final Conclusion: The order granted protective relief at the interim stage and left the substantive liability to be examined in the appeal.

Ratio Decidendi: Where the goods were admittedly manufactured by job workers, that fact could constitute a strong prima facie basis for staying recovery in a waiver-of-predeposit proceeding.

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