Amended exemption notification supported prima facie waiver of pre-deposit and stay for granite slab clearances during the interim period.

Amendment to the exemption notification was read as extending relief to polished granite slabs cleared during the disputed interim period, including clearances made on payment of duty or otherwise for computing the aggregate value at nil rate of duty. On that reading, the appellant established a prima facie case that the amended notification covered the period 1-4-2002 to 26-4-2002, which supported interim protection against recovery. The practical effect was waiver of pre-deposit and stay of recovery during pendency of the appeal.

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Issues: Whether the appellant made out a case for waiver of pre-deposit and stay of recovery of the duty demand on the basis that polished granite slabs were covered by the amended exemption notification for the period 1-4-2002 to 26-4-2002.

Analysis: The amendment to Notification No. 8/02 by Notification No. 26/2002 dated 27-4-2002 was read as extending the benefit to goods of the relevant headings cleared during the disputed period, including goods cleared on payment of duty or otherwise for computing the aggregate value at nil rate of duty. On that basis, the appellant was found to have established a prima facie case for interim relief.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery during the pendency of the appeal.

Ratio Decidendi: Where an exemption notification is amended to cover clearances made during a specified interim period, the amendment can furnish a prima facie basis for granting waiver of pre-deposit and stay.

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