Strong prima facie case secured unconditional stay and release of seized goods in excise classification dispute.

Interim protection was granted because the appellant showed a strong prima facie case on the dispute over alleged clearance of weigh bridge parts as a complete weigh bridge in SKD or CKD condition. The Tribunal noted that the issue had already been considered in the assessee's earlier proceedings and that a similar demand had been decided in the assessee's favour by the Commissioner (Appeals). On that basis, the stay of recovery was made unconditional pending final disposal of the appeal, and release of the seized goods was also directed.

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Issues: Whether the appellant was entitled to unconditional stay of recovery and release of the seized goods pending disposal of the appeal.

Analysis: The demand arose from the alleged clearance of weigh bridge parts as a complete weigh bridge in SKD or CKD condition, but the Tribunal noted that the dispute had already been considered in the assessee's own earlier proceedings and that the Commissioner (Appeals) had also decided a similar demand in favour of the assessee. On the material placed, the appellant was found to have a strong prima facie case. In view of that prima facie coverage, and pending final hearing of the appeal, the prayer for interim protection was accepted and the request for release of goods was also allowed.

Conclusion: The appellant was entitled to unconditional stay and the seized goods were directed to be released.

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