Clubbing of clearances lacked prima facie basis where separate registrations existed; pre-deposit waiver and stay were granted.

Separate registration certificates for two manufacturing units supported the appellant's case against clubbing of clearances, and there was no material showing cancellation of the registration of the other unit. On that prima facie basis, the allegation that the units existed only on paper was not accepted at the stage of considering stay. Waiver of pre-deposit and stay of recovery were therefore granted in respect of the duty demand and penalty.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery of the duty demand and penalty arising from clubbing of clearances.

Analysis: The departmental record showed separate registration certificates for the two manufacturing units, and there was nothing to indicate cancellation of the registration granted to the other unit. In these circumstances, the finding that the units existed only on paper could not be accepted at the prima facie stage.

Outcome: Waiver of pre-deposit and stay of recovery were granted in respect of the duty and penalty amounts.

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