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<h1>CESTAT Chennai: Waiver of Pre-deposit & Recovery Stayed Pending Appeal for Duty & Penalty Case</h1> The Appellate Tribunal CESTAT Chennai waived the pre-deposit and stayed the recovery pending appeal in a case concerning duty and penalty imposed on an ... Denial of exemption under Notification No. 64/95-C.E. - Benefit of supply as stores to Indian Navy - Prima facie case - Pre-deposit waiver and stay of recoveryDenial of exemption under Notification No. 64/95-C.E. - Benefit of supply as stores to Indian Navy - Prima facie case - Pre-deposit waiver and stay of recovery - Waiver of pre-deposit and stay of recovery in respect of duty and penalty imposed for denial of benefit under Sl. No. 3 of the table to Notification No. 64/95-C.E. - HELD THAT: - The applicants supplied cleaning equipment (automatic scrubbers etc.) to buying units of the Indian Navy and produced certificates that the goods would be put to exclusive use as stores on board Navy vessels. The departmental denial was founded on the ground that the goods were not supplied to the Navy. Having regard to the language of the Notification, the Tribunal found that a prima facie case was made out in favour of the applicants. On that basis, and in exercise of its appellate powers relating to interim relief, the Tribunal waived the requirement of pre-deposit and directed a stay of recovery of the duty and equal amount of penalty pending disposal of the appeal.Pre-deposit waived and recovery of the duty and penalty stayed pending the appeal.Final Conclusion: The Tribunal found a prima facie case that the supplied goods fell within the exemption for stores supplied for consumption on board Indian Navy vessels; accordingly pre-deposit was waived and recovery stayed pending disposal of the appeal. The Appellate Tribunal CESTAT Chennai heard a case regarding pre-deposit of duty and penalty imposed on an assessee for denying benefits under Notification No. 64/95-C.E. The benefit was denied on the grounds that goods were not supplied to the Indian Navy. However, the Tribunal waived the pre-deposit and stayed the recovery pending appeal as a prima facie case was made out based on the language of the Notification.
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