Concessional duty exemption and pre-deposit stay granted on a strong prima facie case with no alleged misuse.

The dispute concerned eligibility for concessional duty under exemption notifications and the consequent request for waiver of pre-deposit and stay of recovery. Because the goods were admittedly received from the specified refineries and there was no allegation of misuse of the exemption, the materials disclosed a strong prima facie case in favour of the appellant. On that basis, the demand was not treated as suitable for insistence on pre-deposit at the stay stage, and waiver of pre-deposit with stay of recovery was granted.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in a dispute concerning the availability of the concessional duty benefit under the relevant exemption notifications.

Analysis: The goods were admittedly received from the specified refineries, and there was no allegation of misuse of the exemption. On the materials before it, the dispute was treated as raising a strong prima facie case in favour of the appellant. The demand was therefore not regarded as fit for insistence on pre-deposit at the stay stage.

Conclusion: The appellant was held entitled to waiver of pre-deposit and stay of recovery.

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