Parity of facts justified waiver of pre-deposit and stay of recovery in an exemption dispute.

At the stay stage, the tribunal waived pre-deposit of the demanded duty and penalty and stayed recovery during the pendency of the appeal. The demand had arisen from denial of exemption under Notification No. 5/98-CE, and an earlier appeal involving substantially similar facts had already received similar stay relief. The Revenue's proposed distinction was not considered sufficient to depart from that earlier order, so parity of facts controlled the interim relief granted to the assessee.

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Issues: Whether pre-deposit of the demanded duty and penalty should be waived and recovery stayed during pendency of the appeal.

Analysis: The appeal was at the stay stage and the demand had been raised by denying exemption under Notification No. 5/98-CE dated 2-6-98. The record showed that an earlier appeal involving substantially similar facts had already been granted waiver of pre-deposit and stay of recovery. The distinction suggested by the Revenue was not found sufficient to depart from the earlier stay order, and the matter was treated as covered by parity of facts.

Conclusion: Pre-deposit of the duty and penalty was waived and recovery was stayed in favour of the assessee.

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