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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of duty, interest and penalty in respect of clearances treated as 'as such' sales to a 100% EOU.
Analysis: The record indicated use of ARE-3 forms for the clearances to the 100% EOU, supporting the Revenue's stand that the transaction was an 'as such' sale. In view of that material, the appellant was held not to have established a prima facie case for complete waiver of the pre-deposit.
Conclusion: The appellant was directed to deposit Rs. 1,00,000 towards the disputed duty, interest and penalty as a condition for further consideration.
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