Waiver of pre-deposit granted where Modvat credit documents were later forwarded after remaining with the railway authority.

Waiver of pre-deposit was granted where the Modvat credit documents were stated to have remained with the railway authority and were later forwarded to the appellant, supported by a copy of the forwarding letter and postal cover. On that factual basis, the pre-deposit condition for duty and penalty was dispensed with, and the matter was directed to be listed for regular hearing.

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Issues: Whether the condition of pre-deposit of duty and penalty should be dispensed with where the Modvat credit documents were stated to have remained with the railway authority and were received by the appellant later.

Analysis: The documents were said to have been in the custody of the railway authority and to have been forwarded to the appellant by a later letter, with supporting copy of the letter and postal cover placed on record. On that basis, the request for waiver of pre-deposit was considered.

Outcome: The condition of pre-deposit of duty and penalty was dispensed with and the matter was directed to be listed for regular hearing.

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