Concessional duty rate on cement found prima facie sustainable; pre-deposit waived and recovery stayed pending appeal.

Prima facie entitlement to the concessional duty rate under Sl. No. 1A of Notification No. 4/2007-C.E. was accepted where the dispute turned on whether retail sale price declaration was required for cement cleared for self-consumption and inter-unit transfer. The appellant maintained that the goods were intended for sale to different consumers and that some self-consumption clearances did not negate the declaration requirement. On that basis, the claim to the concession was found prima facie sustainable, and waiver of pre-deposit was granted with recovery of the disputed amounts stayed pending disposal of the appeals.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery, having regard to the prima facie applicability of the concessional rate of duty under Sl. No. 1A of Notification No. 4/2007-C.E. dated 01.03.2007.

Analysis: The dispute arose from denial of the concessional duty benefit on the ground that retail sale price declaration was not required for clearances meant for self-consumption and inter-unit transfer. The appellant's contention was that the cement was intended for sale to different consumers, that retail sale price was required to be declared, and that some clearances for self-consumption did not by itself negative the requirement of such declaration. On that basis, the claim to the concessional rate was found prima facie tenable.

Conclusion: Waiver of pre-deposit was granted and recovery of the disputed amounts was stayed pending disposal of the appeals.

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