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<h1>Tribunal grants waiver of duty pre-deposit, stays recovery pending appeal.</h1> The Tribunal accepted the appellant's contention regarding the correct calculation of duty amount, noting compliance with the terms of the show cause ... Stay/Dispensation of pre-deposit Issues Involved: Pre-deposit requirement, correct calculation of duty amount, terms of show cause notice, stay application.Pre-deposit Requirement:The appellant was required to pre-deposit a sum of Rs. 2,19,499. The appellants argued that they had already deposited the duty amount as assessed in the show cause notice, which they calculated to be only Rs. 300. The Department called for a report on this discrepancy. The Tribunal noted that the appellants had paid the duty as per the show cause notice, and even though the Revenue's report calculated the duty on different terms, the Tribunal accepted the appellants' contention. The Tribunal granted a waiver of pre-deposit of the disputed duty amount and stayed its recovery until the appeal's disposal.Correct Calculation of Duty Amount:The JCDR for the Revenue argued that the duty should be calculated at Rs. 200 per Kg, justifying the demand. However, the appellant's counsel contended that the duty had been calculated on different terms, beyond those specified in the show cause notice. The Tribunal acknowledged the discrepancy in the calculation but emphasized that the appellants had followed the terms of the show cause notice, leading to the acceptance of their contention and the grant of the stay application.Terms of Show Cause Notice:The Tribunal observed that the appellants had paid the duty in accordance with the show cause notice, while the Revenue's report introduced a new calculation method. Despite this discrepancy, the Tribunal upheld the appellants' compliance with the show cause notice terms, leading to the acceptance of their argument and the waiver of the pre-deposit requirement.Stay Application:Ultimately, the Tribunal allowed the stay application by waiving the pre-deposit of the disputed duty amount and halting its recovery until the appeal's final resolution. The matter was scheduled for further hearing in due course, ensuring a fair and detailed examination of all aspects before a final decision is made.
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