Pre-deposit waiver on education cess computation under Section 93, with recovery stayed pending appeal.

A prima facie interpretation of Section 93 of the Finance Act, 2004 supported the appellant's contention that education cess had to be computed on the aggregate of duties of excise, and not by including amounts of cess levied under other Ministries. On that basis, the Tribunal found a fit case for waiver of pre-deposit of duty, interest and penalty, and stayed recovery pending appeal.

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Issues: Whether the appellant made out a prima facie case for waiver of pre-deposit of duty, interest and penalty in view of the interpretation of Section 93 of the Finance Act, 2004.

Analysis: The dispute turned on whether education cess was to be computed on the aggregate of duties of excise so as to include amounts of cess levied under other Ministries. On a prima facie reading of Section 93 of the Finance Act, 2004, the Tribunal found merit in the appellant's contention that the impugned demand had not properly accounted for the basis of aggregation for education cess.

Conclusion: The appellant established a fit case for waiver of pre-deposit, and the condition of pre-deposit of duty, interest and penalty was waived with recovery stayed pending appeal.

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