Prima facie case for waiver of pre-deposit accepted in Chapter X and exemption notification dispute

A prima facie case for waiver of pre-deposit and stay of recovery was found in a dispute over duty demand linked to clearances under Chapter X procedure and Notification No. 4/2006-C.E. The Tribunal treated the issue as identical to an earlier manufacturer's case, where relief had been granted on the basis of prior Bench precedent, and concluded that the nature of the dispute justified interim protection pending disposal of the appeal.

---

---

Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in a dispute concerning demand linked to clearances made under Chapter X procedure and Notification No. 4/2006-C.E.

Analysis: The issue was found to be identical to that decided in another manufacturer's case, where the Tribunal had relied upon earlier Bench precedent and allowed relief. On that basis, and in view of the nature of the dispute under Notification No. 4/2006-C.E., the appellant was held to have shown a prima facie case for interim protection.

Conclusion: Waiver of the amounts involved was granted and recovery was stayed till disposal of the appeal.

---