RG-23D entry waiver under the Board circular supported interim stay of penalty recovery and pre-deposit relief.

A Board circular recognised that a registered dealer need not enter consignments in RG-23D when receipts were covered by Rule 52A or Rule 57G invoices and modvatable invoices were not intended to be issued. On that basis, the applicant showed a strong prima facie case against interim penalty enforcement, and the requirement of pre-deposit was waived. Recovery of the entire penalty was stayed for the time being.

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Issues: Whether waiver of pre-deposit of penalty was justified and whether recovery of the penalty amount should be stayed in view of the Board circular permitting non-entry in RG-23D where modvatable invoices were not intended to be issued.

Analysis: The circular relied upon recognised that a registered dealer need not enter particulars in RG-23D for consignments received under Rule 52A or Rule 57G invoices if modvatable invoices were not proposed to be issued. On that basis, the applicant established a strong prima facie case against imposition and recovery of the penalty at the interim stage.

Conclusion: Recovery of the entire penalty was stayed and the requirement of pre-deposit was waived for the time being.

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