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Issues: Whether the appellants had made out a prima facie case for waiver of pre-deposit by showing compliance with the conditions of Notification No. 39/2001-C.E. and by establishing that the unit was a new industrial unit which had commenced commercial production within the prescribed time.
Analysis: The exemption notification applied only to new industrial units set up within the stipulated period and required certification that the unit was new, together with commencement of commercial production by the due date. The record showed a certificate from the prescribed committee and duty-paid clearances during April 2005 to December 2005 indicating commercial production before 31-12-2005. On that basis, the subsequent backward integration and later investment in plant and machinery could not, at this stage, be used to deny the benefit of the notification.
Conclusion: The appellants established a prima facie case for waiver of pre-deposit and stay of recovery, and the request was allowed.
Ratio Decidendi: For interim relief under an exemption notification, if the record prima facie shows that the unit was newly set up and had commenced commercial production within the stipulated period, later backward integration investments do not, by themselves, defeat eligibility at the stage of pre-deposit.
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