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2015 (10) TMI 1791 - CESTAT NEW DELHIWaiver of pre deposit - benefit of Notification No. 5/98-C.E. and 5/99-C.E. - Held that:- One condition attached to the notification is production of certificate from Apex bodies such as Handloom and Cooperative Societies, National Handloom Development Corpn., as the case may be to the effect that the yarn has to be used on handloom. Admittedly such certificate was placed on record. As per the appellant they are not concerned as to whether such yarn, ordered by the Apex Handloom Cooperative Society, is actually spuned on handloom or not, or is actually delivered to the assessee in question. We prima facie agree with the above contention. There is nothing in the said notification to place any onus on the manufacturer to find out the use of such yarn. The only condition of production of certificate stand fulfilled by the appellant. As such, we are of the prima facie view that the appellant has a good case in its favour. - Stay granted.
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