Prima facie interpretation of six-month limitation and conditional stay pending appeal, with pre-deposit waiver on compliance.

A prima facie case was found on the computation of the six-month period under Rule 57G(5), with the expression capable of meaning that time runs from the date of issue of the document; the appellate authority had not examined that computation, so interim protection was warranted. On the bills of entry, the photocopies indicated that the documents were not endorsed in favour of the appellant's Bhopal unit as required by the departmental circular, but this did not displace the need to consider interim relief. Balance of convenience supported conditional protection pending appeal, and stay was granted subject to deposit of Rs. 1 lakh and waiver of the balance pre-deposit on compliance.

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Issues: Whether, for the purpose of interim relief in the appeal, the appellant had made out a prima facie case on the computation of the six-month period under Rule 57G(5) of the Central Excise Rules, 1944, and whether stay of the impugned order with waiver of the remaining pre-deposit should be granted.

Analysis: The six-month expression in Rule 57G(5) was found to be capable of the construction that the period runs after the date of issue of the document, and the appellate authority had not examined the manner of computation. On the bills of entry issue, the Commissioner (Appeals) had found from the photocopies that the documents were not endorsed in favour of the appellant's Bhopal unit as required by the departmental circular, but the order under challenge still required consideration for interim relief. In these circumstances, the balance of convenience justified conditional protection pending appeal.

Conclusion: Interim stay was granted on condition of depositing Rs. 1 lakh within six weeks, with waiver of pre-deposit of the balance amount on such deposit.

Final Conclusion: The order granted only conditional interim relief and did not finally determine the appeal on merits.

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