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2013 (10) TMI 807 - CESTAT NEW DELHIWaiver of pre deposit - Import of Sterile Absorbable Haemostatic material as life saving bandages and claiming exemption in terms of notification No. 21/02-Cus - Held that:- both the sides have relied upon the certificate of the experts in the field. Whereas some of the certificates are in favour of the assessee and the others are against them. We have also seen the technical material on record placed by the appellant which prima facie tilt the evidence in favour of the assessee. The appellants have also assailed the impugned order on the point of limitation by submitting that they have been making the imports of the said products right from 2001 and were availing the benefit of notification which was being allowed by the Revenue authorities and as such, there was no malafide, suppression or mis-statement on their part so as to justifiably invoke the longer period of limitation - issue of exemption requires consideration of lot of technical opinion on the evidence, which can be gone through only at the time of final disposal of appeal. However, we are, prima facie with the appellants on the point of limitation. Learned advocate informs us that total demand falling within the limitation period is around 5.83 lakhs. Since the issue on merits is contentious and arguable and on limitation we find prima facie favour with the appellant, we direct the appellant-applicant to deposit a small amount of Rs.2,50,000 as a condition of hearing of their appeal within a period of 8 weeks from today and report compliance on 5.8.2013.. - stay granted partly.
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