Prima facie exemption eligibility supported waiver of pre-deposit where amended project certificate and corrigendum cured the name defect.

An amendment letter stated that it would form an integral part of the original project certificate, and a corrigendum clarified the appellant's name. On that basis, denial of exemption under Notification No. 108/95-C.E. merely because the original certificate did not mention the appellant's name was considered unsustainable at the prima facie stage. The appellants were therefore found to have made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty, interest and penalty.

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Issues: Whether the appellants made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of duty demand, interest, and penalty under Notification No. 108/95-C.E.

Analysis: The certificate issued by the project authority was amended by a subsequent letter stating that the amendment would form an integral part of the original certificate. A corrigendum also clarified the appellant's name in the amendment. On that basis, the denial of exemption solely because the original certificate did not mention the appellant's name was found to be unsustainable at the prima facie stage.

Conclusion: The appellants were found to have a prima facie case, and the requirement of pre-deposit of duty, interest, and penalty was waived.

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