Prima facie inapplicability of exemption notification justified stay of appellate relief for roasted ore concentrate

On a prima facie view, the Tribunal held that roasted molybdenum ore concentrate received in the premises was liable to assessment and duty, and that Sr. No. 21 of Notification No. 6/2002 exempts ores from excise duty. Applying that initial view, it found a sufficient basis to grant interim relief to the Revenue and stayed the appellate order that had extended exemption benefit to the goods.

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Issues: Whether the Revenue had made out a prima facie case for stay of the operation of the appellate order granting exemption benefit under Notification No. 6/2002 to roasted molybdenum ore concentrate.

Analysis: The application was considered on a prima facie basis. The Tribunal accepted the Revenue's contention that once roasted ore concentrate is received in the premises, it should be assessed and charged to duty, and that Sr. No. 21 of Notification No. 6/2002 exempts ores from excise duty.

Conclusion: The Revenue's stay application was allowed.

Final Conclusion: Interim protection was granted in favour of the Revenue, and the challenged order was stayed.

Ratio Decidendi: A stay may be granted where, on a prima facie view, the exemption notification appears inapplicable to the imported goods.

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