Exemption notification dispute over supplies to research institutions led to waiver of predeposit and stay of recovery.

Goods supplied to public-funded research institutions, supported by institutional certificates, were treated as making out a prima facie case under Notification No. 10/97-CE, with the dispute confined to the nature of the goods supplied. Relying on the exemption notification and supporting precedent, including an earlier decision involving another unit of the same company, the Tribunal found sufficient grounds to waive predeposit and stay recovery of the adjudged dues. The operative effect was protection from immediate recovery pending further proceedings.

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Issues: Whether the appellant had made out a prima facie case for waiver of predeposit and stay of recovery of the adjudged dues under the exemption notification.

Analysis: The goods were admittedly supplied to public-funded research institutions and certificates from those institutions were produced. The dispute related only to the nature of the goods supplied. The appellant relied on the exemption under Notification No. 10/97-CE dated 01/03/1997 and supporting precedent, including a prior decision involving another manufacturing unit of the appellant-company. On that basis, the Tribunal found a prima facie case in favour of the appellant.

Conclusion: Waiver of predeposit and stay of recovery were granted.

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