Simultaneous exemption notifications: prima facie permissibility supported waiver of pre-deposit and stay of recovery.

Simultaneous availment of Notification No. 29/2004-CE for domestic clearances and Notification No. 59/2008 for export clearances was treated as prima facie permissible at the stay stage. The Tribunal relied on an earlier stay order on the same arrangement and held that no immediate pre-deposit was warranted pending final hearing. Departmental reliance on Circular No. 937/27/2010-CX did not displace that prima facie view, so recovery was stayed until disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in a dispute concerning simultaneous availment of Notification No. 29/2004-CE for domestic clearances and Notification No. 59/2008 for export clearances.

Analysis: The Tribunal noted that an earlier stay order had considered the same arrangement and had taken a prima facie view that simultaneous availment of the two notifications was permissible. In that view, the demand required no immediate pre-deposit pending final disposal of the appeal. The departmental reliance on Circular No. 937/27/2010-CX did not displace that prima facie assessment at the stay stage.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery till disposal of the appeal.

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