Job work goods and prior duty payment supported full waiver of predeposit and stay of recovery pending appeal.

CESTAT Kolkata held that the appellant made out a prima facie case for full waiver of predeposit and stay of recovery pending appeal. The goods were shown to have been received for machining on a job work basis and returned to the principal manufacturer, who had already discharged the duty, which supported the request for interim relief. The Tribunal also relied on an earlier matter involving similar facts where predeposit had been waived. On that basis, recovery was stayed during the pendency of the appeal and the dues adjudged were fully waived at the interim stage.

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Issues: Whether the appellant was entitled to waiver of predeposit and stay of recovery pending appeal.

Analysis: The appellant established that the goods were received for machining work on job work basis and were returned to the principal manufacturer, who had discharged the duty. The Tribunal also noted that in an earlier matter involving similar facts, predeposit had already been waived. On that basis, the appellant was found to have made out a prima facie case for full waiver of the dues adjudged.

Conclusion: The appellant was entitled to waiver of predeposit and stay of recovery during pendency of the appeal.

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