Pre-deposit relief in dutiability dispute over captively consumed bricks granted subject to reduced duty deposit and compliance.

CESTAT Bangalore dealt with a stay application on whether pre-deposit was required and whether the appellant had a prima facie case on the classification and dutiability of bricks captively consumed in its factory. The Tribunal directed the appellant to pre-deposit a reduced amount of duty within the stipulated time and granted waiver of the balance during pendency of the appeal, subject to compliance.

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Issues: Whether the appellant was required to make a pre-deposit in the stay application, and whether a prima facie case existed on classification and dutiability of the bricks captively consumed in the appellant's factory.

Outcome: The appellant was directed to pre-deposit a reduced amount of duty within the stipulated time, with waiver of the balance during pendency of the appeal on compliance.

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