Pre-deposit waiver and stay of recovery granted partly after prima facie view that machines were outside the notification coverage.

CESTAT, New Delhi granted partial waiver of pre-deposit and stayed recovery of the balance duty pending appeal after forming a prima facie view that weighing machines and conveyors were not covered by Serial No. 16 of List No. 9 under Notification No. 6/2002. The Tribunal also found the cited precedent distinguishable on facts, which weighed against full waiver. On that basis, it considered partial relief appropriate, subject to deposit of the specified amount, while protecting the assessee from recovery of the remaining demand until final disposal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the disputed duty demand.

Analysis: The Tribunal formed a prima facie view that weighing machines and conveyors were not covered by Serial No. 16 of List No. 9 under Notification No. 6/2002 and that the cited precedent was distinguishable on facts. In view of that tentative conclusion, full waiver was not granted, but partial relief was considered appropriate on deposit of a substantial amount.

Conclusion: Partial waiver of pre-deposit was granted, subject to deposit of Rs. 1,50,000, and recovery of the balance duty was stayed pending disposal of the appeal.

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