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2015 (3) TMI 203 - CESTAT CHENNAIWaiver of pre deposit - Black Sand (Dross) cleared by the appellant without payment of duty - Held that:- Appellant is a manufacture of Iron and Aluminium Castings. It is a fact that for manufacture of moulds, natural sand is used for preparation of sand-moulds which is mixed with resin or other materials to hold the sand mould together. After the castings are manufactured, the sand, which is burnt become black which is cleared as a waste. The Burnt Sand is sold for consideration and also is used for various other user industries. It is noticed that this very Bench in the case of Madras Aluminium Co. Ltd. Vs CCE Salem reported in [2005 (4) TMI 233 - CESTAT, CHENNAI] allowed the appeal on similar issue. Therefore, the appellant has prima facie made out a case for total waiver of predeposit and stay of its recovery. Accordingly, we waive the predeposit of duty along with interest and penalty and stay recovery thereof till disposal of the appeals - Stay granted.
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