Exemption for export-clearance cement supported waiver of pre-deposit after prior Tribunal interpretation of the notification

Cement cleared for export was treated, on a prima facie basis, as falling under Sl. No. 1(C) of the relevant exemption notification rather than Sl. No. 1(A). Because an earlier Tribunal order had already taken that view and no detailed computation was produced to show any surviving differential duty liability, the Tribunal found sufficient grounds to grant stay relief. The pre-deposit condition was therefore dispensed with for the appellants at the stay stage.

---

---

Issues: Whether the appellants were entitled to unconditional stay and waiver of pre-deposit in respect of duty demanded on cement cleared for export, in view of the earlier Tribunal order holding that Sl. No. 1(C) of the relevant exemption notification applied to such clearances.

Analysis: The appeals arose from demands raised on the basis that Sl. No. 1(A) of the notification was inapplicable to export clearances. At the stay stage, the parties accepted that an earlier Tribunal order had already held that Sl. No. 1(C) was the appropriate serial number for cement cleared for export. Following that prior order, and noting that no detailed calculation had been placed to show any surviving differential liability, the Tribunal found a prima facie case for grant of relief and dispensed with the condition of pre-deposit.

Conclusion: The appellants were entitled to unconditional stay and waiver of pre-deposit.

---