Pre-deposit waiver for excise duty and penalty granted where substantial duty was already paid and Supreme Court support existed.

Waiver of pre-deposit was considered for the remaining central excise duty and the entire penalty during pendency of appeal. Because the applicants had already deposited more than half of the duty demand, and their claim was supported by a Supreme Court ruling recognising concessional treatment for furnace oil used otherwise than as feed stock in fertilizer manufacture, the tribunal granted waiver of the balance demand and full penalty. Recovery was stayed for the duration of the appeal.

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Issues: Whether waiver of pre-deposit of the remaining central excise duty and the entire penalty was justified during pendency of the appeal.

Analysis: The Applicants had already deposited more than half of the duty demand, and the claim was supported by the Supreme Court decision recognising concessional treatment for furnace oil used otherwise than as feed stock in fertilizer manufacture.

Outcome: Waiver of the remaining duty and entire penalty was granted and recovery was stayed during the pendency of the appeal.

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