Waiver of pre-deposit in sugar manufacturing credit dispute granted after prior decisions favoured the assessee on similar facts.

Interim relief was considered in a dispute over reversal of a percentage of the value of baggasse and press mud cleared without duty, where credit had been availed on inputs used in sugar manufacture. The tribunal noted that the issues in the stay petitions were identical and that earlier decisions on similar facts had already favoured the assessee. On that basis, it found a prima facie case for protection, and waiver of pre-deposit was granted with recovery of the balance amount stayed pending disposal of the appeals.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery in a dispute concerning reversal of a percentage of the value of baggasse/press mud cleared without payment of duty, where the credit was availed on inputs used in manufacture of sugar.

Analysis: The order recorded that the issue was identical across the stay petitions and that prior decisions had already taken a view favourable to the assessee on similar facts. On that basis, the appellants were found to have made out a prima facie case for interim protection.

Conclusion: Waiver of pre-deposit was granted and recovery of the balance amount was stayed till disposal of the appeals.

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