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of <h1>Tribunal upholds Engineering College's exemption for LCD Projector; stay on recovery granted pending appeal.</h1> The Tribunal ruled in favor of the Engineering College, stating that the exemption for the LCD Projector could not be revoked despite the cancellation of ... Stay/Dispensation of pre-deposit - Demand The Engineering College availed exemption under Notification No. 51/96-Cus. for an LCD Projector based on an eligibility certificate from Jawahar Lal Nehru University. The certificate was later canceled, leading to duty demand and confiscation of the projector. The Tribunal found merit in the appellant's argument that once exemption is correctly availed, it cannot be revoked due to certificate cancellation, especially when obtained without fraud. A stay on recovery was granted until the appeal's disposal.
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