Pre-deposit waiver in excise appeals denied where records and statements supported alleged suppressed production and clandestine removal.

In an excise duty appeal alleging suppression of production and clandestine removal, the Tribunal held that the departmental material, including incriminating records, discrepancies in statutory and private documents, and statements of responsible officers, was sufficient at the interim stage to support the demand. The assessee's failure to file any reply to the show-cause notice or offer any rebuttal explanation weighed against grant of relief. On that basis, the Tribunal found no ground for complete waiver of pre-deposit and required substantial deposits as a condition for continuation of the appeals.

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Issues: Whether complete waiver of pre-deposit was warranted in an excise duty appeal involving alleged suppression of production and clandestine removal.

Analysis: The Tribunal found that the department had relied on several incriminating records, discrepancies in statutory and private documents, and the statements of responsible officers of the assessee to estimate suppressed production. It held that the assessee had not filed any reply to the show-cause notice and had not offered any explanation to rebut the material relied upon. In those circumstances, the Tribunal concluded that there was sufficient material to sustain the demand at the interim stage and that no ground existed for granting total waiver of pre-deposit.

Conclusion: Total waiver of pre-deposit was declined, and the assessee was required to make substantial deposits as a condition for continuance of the appeals.

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