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<h1>Waiver of Pre-Deposit Granted in E.T. Sludge Clearance Case</h1> The Appellate Tribunal CESTAT AHMEDABAD granted waiver of pre-deposit amount of duty, interest, and penalties in a case involving clearance of E.T. sludge ... Waiver of pre-deposit - stay of recovery - exemption of sludge obtained in effluent treatment plant - prima facie satisfaction for grant of interim relief - exemption under Notification No. 76/86-C.E., dated 10-2-1986Exemption of sludge obtained in effluent treatment plant - waiver of pre-deposit - stay of recovery - prima facie satisfaction for grant of interim relief - Whether the appellant is entitled to waiver of pre-deposit and stay of recovery in respect of duty, interest and penalties confirmed on clearance of E.T. sludge. - HELD THAT: - The Tribunal found the controversy to be narrow. It was undisputed that the appellant cleared material described as E.T. sludge from its factory premises on commercial invoices and contended that the material was waste arising from the paper manufacturing process. On perusal of Notification No. 76/86-C.E., dated 10-2-1986 (as amended), the Tribunal observed that the notification exempts 'Sludge' obtained in effluent treatment plants of industrial units. Applying the prima facie test appropriate for interim relief, the Tribunal accepted that the appellant had made out a strong prima facie case that the material seeks protection under the notification and therefore warranted interim relief.Application for waiver of pre-deposit is allowed and recovery of the amounts involved is stayed until disposal of the appeal.Final Conclusion: On prima facie consideration of the claim that the cleared material is E.T. sludge within the scope of Notification No. 76/86-C.E., the Tribunal allowed the stay petition, waived the pre-deposit requirement and stayed recovery of the confirmed amounts pending disposal of the appeal. The Appellate Tribunal CESTAT AHMEDABAD granted waiver of pre-deposit amount of duty, interest, and penalties in a case involving clearance of E.T. sludge without payment of duty. The appellant claimed the sludge arose as waste after paper manufacturing process and may be covered under Notification No. 76/86-C.E. Recovery stayed pending appeal disposal.
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