Pre-deposit waiver in excise classification dispute granted partly, with stay of recovery and limited deposit directed.

A classification dispute concerning whether the product fell under the fungicide heading or another excisable heading was considered together with the plea that the demand was prima facie time-barred because there was no intention to evade duty. The tribunal granted only partial relief on pre-deposit, requiring deposit of Rs. 3 lakhs while waiving the balance and staying recovery for the remaining amount.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in a dispute concerning classification of the product as a fungicide or as another excisable heading, and whether the demand was prima facie time-barred with absence of intention to evade duty.

Outcome: The application for waiver of pre-deposit was partly allowed; the applicant was directed to deposit Rs. 3 lakhs and waiver was granted for the balance amount with stay of recovery.

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