Pre-deposit waiver for concessional duty dispute granted on a prima facie case and flexible filing of exemption declaration.

Pre-deposit was waived in the appeal against denial of concessional duty under Notification No. 9/2002-CE because the applicants showed a prima facie case. The denial had been based on the ground that the exemption declaration was not filed before clearance of the goods, but the adjudicating authority recorded that the declaration was filed by letter and that the applicants were otherwise entitled to SSI benefit under the notification. The order under challenge further noted that there was no legal requirement that the declaration be posted from any particular place, and on that basis accepted waiver of pre-deposit for hearing of the appeal.

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Issues: Whether the applicants were entitled to waiver of pre-deposit in the appeal concerning denial of concessional duty under Notification No. 9/2002-CE dated 1-3-2002.

Analysis: The applicants were denied the concessional rate on the ground that the declaration claiming exemption had not been filed before clearance of the goods. The adjudicating authority had recorded that the declaration was filed by letter and had also held that the applicants were otherwise entitled to the SSI benefit under the notification. The order under challenge noted that there is no requirement in law that the declaration must be posted from any particular place, and accepted the adjudicating authority's view as giving rise to a prima facie case in favour of the applicants.

Conclusion: Waiver of pre-deposit was granted and the duty demand was not required to be deposited for hearing of the appeal.

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