Pre-deposit waiver and recovery stay granted for captive clinker clearances to SEZ units under prior interim relief precedent.

Pre-deposit of duty, interest and penalty on clinkers captively consumed in cement manufacture and cleared to SEZ units was waived, with recovery stayed pending disposal of the appeal. The Tribunal treated the issue as covered by its earlier stay order on identical facts, relying on Notification No. 67/95-CE and its prior view that the appellant had made out a case for interim relief. Recovery was therefore deferred during the pendency of the appeal.

---

---

Issues: Whether pre-deposit of duty, interest and penalty on clinkers manufactured and captively consumed in the manufacture of cement cleared to SEZ units should be waived and recovery stayed pending disposal of the appeal.

Analysis: The Tribunal noted that the same appellant's earlier stay order had already considered the identical question and had held that, in the light of Notification No. 67/95-CE dated 16.03.1995 and the Tribunal's earlier order on similar facts, the appellant had made out a case for interim relief. Following that earlier view, the Tribunal treated the matter as covered for the purpose of stay and deferred recovery during the pendency of the appeal.

Conclusion: The pre-deposit of duty, interest and penalty was waived and recovery was stayed till disposal of the appeal.

---