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2013 (3) TMI 454 - CESTAT MUMBAIDemand u/s 11D confirmed regarding the duty paid and collected from the customers on the ground that the applicants should have availed the absolute exemption under Notification No. 4/2006-CE instead of paying duty and taking credit of duty paid on inputs - Held that:- As the availment of the Notification is subject to the condition, therefore prima facie merit in the contention of the applicants that it is a conditional Notification. Therefore, pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeals. The stay petitions are allowed.
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