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    <title>2014 (12) TMI 323 - CESTAT BANGALORE</title>
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    <description>RICE bran fatty acids and rice bran wax were claimed to be exempt under Notification No. 89/95-CE. On the facts noted, earlier departmental treatment of the exemption claim, the appellant&#039;s request to surrender registration, and the department&#039;s later communication that the goods were exempt made the extended period and allegation of suppression, prima facie, unsustainable at the stay stage. As the appellant had already made a substantial pre-deposit and the exemption dispute required final adjudication, complete waiver of further pre-deposit and stay of recovery were granted.</description>
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      <description>RICE bran fatty acids and rice bran wax were claimed to be exempt under Notification No. 89/95-CE. On the facts noted, earlier departmental treatment of the exemption claim, the appellant&#039;s request to surrender registration, and the department&#039;s later communication that the goods were exempt made the extended period and allegation of suppression, prima facie, unsustainable at the stay stage. As the appellant had already made a substantial pre-deposit and the exemption dispute required final adjudication, complete waiver of further pre-deposit and stay of recovery were granted.</description>
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