https://www.taxtmi.com/caselaws?id=242361 In a stay application concerning denial of exemption under Notification No. 21/2002-Cus., the Tribunal held that the appellant had made out a prima facie case for complete waiver of pre-deposit. The appellant had relied on an EPCH certificate permitting duty-free import of inputs for manufacture of goods ultimately exported, and the Revenue sought to dispute that certificate at the stay stage on the footing that the exported goods were only simple wooden furniture. The Tribunal held that, prima facie, once the certificate was produced, its correctness could not be questioned for the purpose of denying the exemption and insisting on pre-deposit. The stay petition was allowed. en-us Mon, 24 Oct 2011 00:00:00 +0530 Tue, 14 Jan 2014 08:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242361 In a stay application concerning denial of exemption under Notification No. 21/2002-Cus., the Tribunal held that the appellant had made out a prima facie case for complete waiver of pre-deposit. The appellant had relied on an EPCH certificate permitting duty-free import of inputs for manufacture of goods ultimately exported, and the Revenue sought to dispute that certificate at the stay stage on the footing that the exported goods were only simple wooden furniture. The Tribunal held that, prima facie, once the certificate was produced, its correctness could not be questioned for the purpose of denying the exemption and insisting on pre-deposit. The stay petition was allowed. Case-Laws Customs Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242361