Pre-deposit waiver and cement abatement claim failed where notification protection was confined to white cement.

Abatement under Notification No. 14/2008-C.E. (N.T.) was claimed for grey Portland cement, but the notification was read as applying only to white cement within the specified tariff entries, so the abatement was not available on a prima facie basis. The challenge that the duty finding travelled beyond the show cause notice also failed because the notice referred to liability under Notification No. 4/2006-C.E. and the applicable tariff treatment of the clearances. On that basis, no prima facie case for waiver of pre-deposit was made out, and deposit of the duty demand with interest was required.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of the duty demand and interest, and whether the impugned order travelled beyond the scope of the show cause notice.

Analysis: The appellant claimed abatement under Notification No. 14/2008-C.E. (N.T.) on grey Portland cement, while the notification was read as extending abatement only to white cement falling within the specified tariff entries. The product in question was not white cement, so the claimed abatement was not available on a prima facie view. The show cause notice also referred to liability under Notification No. 4/2006-C.E. and to the applicable tariff treatment of the clearances, so the finding on duty liability was not beyond the notice.

Conclusion: No prima facie case for waiver of pre-deposit was made out, and the demand of duty with interest was required to be deposited.

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