Condition of pre-deposit by CESTAT not justified if, prima facie, revenue contention seems to be loggerhead

The Appellant’s composite manufacturing unit was having interdependent and integrated plants for manufacturing sugar and alcohol. The Appellant was manufacturing sugar and molasses from sugarcane. The assessee claimed benefit of exemption notification No. 03/2005 in respect of Rectified Spirit (RS), Absolute Alcohol (AA) Extra Neutral Alcohol (ENA), all conforming to the alcohol volume in excess of 95%. The Excise authorities issued a Show Cause Notice (SCN), inter alia, contending that the exemption was inapplicable and also stated that the cenvat cr

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