Amended SSI exemption for branded packing material supported prima facie waiver of pre-deposit and stay of recovery.

Amended SSI exemption for packing material bearing customers' brand names was treated, on a prima facie basis, as extending to manufacturers of packing material used for packing the final product of the brand owner. The tribunal considered the repeated amendments to the notification and held that the legislative intent supported interim relief. As a result, the applicants were found to have made out a prima facie case for complete waiver of pre-deposit and stay of recovery during pendency of the appeal.

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Issues: Whether the applicants were entitled to waiver of pre-deposit and stay of recovery in view of the amended SSI exemption notification applicable to packing material bearing the brand name of customers.

Analysis: The goods were packing materials bearing the brand name of customers, and the exemption notification had undergone several amendments. On a prima facie view, the legislative intent was to extend the benefit of the relevant clause to manufacturers of packing material used for packing the final product of the brand owner. The amended clause was treated as having retrospective effect for the purpose of interim relief.

Conclusion: The applicants made out a prima facie case for complete waiver of pre-deposit and stay of recovery during pendency of the appeal.

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