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Issues: Whether the appellants made out a prima facie case for waiver of pre-deposit and stay of recovery in a dispute over assessment of promotional packs under Section 4 or Section 4A of the Central Excise Act, 1944.
Analysis: The promotional packs were cleared without declaration of MRP and were marked as free/not for sale. The Tribunal noted that the facts were similar to earlier decisions where such packs were treated as assessable under Section 4, and those decisions supported the appellants. On that basis, the appellants were found to have a prima facie case for interim relief pending appeal.
Conclusion: Pre-deposit of duty and penalty was waived and recovery was stayed till disposal of the appeal.
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