Pre-deposit waiver in customs notification dispute upheld on identical facts and earlier coordinate Bench order

Complete waiver of pre-deposit was granted in a dispute over alleged breach of Notification No. 93/2004-Cus. conditions relating to dispatch of material for job work, and recovery was stayed pending disposal of the appeals. The Tribunal relied on an earlier coordinate Bench order involving the same assessee and the same issue, found the facts and question identical, and saw no basis to depart from that view.

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Issues: Whether the appellant was entitled to complete waiver of pre-deposit and stay of recovery in a matter involving alleged violation of the conditions of Notification No. 93/2004-Cus. dated 10.09.2004.

Analysis: The demand arose from an alleged dispatch of material for job work in breach of the notification conditions. The Tribunal noted that in an earlier matter involving the very same assessee and the same issue, a coordinate Bench had already granted unconditional waiver of pre-deposit. Since the facts and issue were identical, no reason was found to depart from the earlier view.

Conclusion: The appellant was held entitled to complete waiver of pre-deposit and the recovery of the disputed amounts was stayed till disposal of the appeals.

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