Pre-deposit waiver upheld where disputed demand was prima facie unsustainable and covered by higher forum decisions.

Full waiver of pre-deposit was justified where the disputed slag demand appeared prima facie unsustainable on the ground of non-marketability and the issue was already covered by earlier orders and higher forum decisions. The record also showed inconsistent Revenue action on the same question, reinforcing that insistence on deposit was not warranted. On that basis, the stay application was allowed in favour of the assessee and pre-deposit was fully waived.

---

---

Issues: Whether full waiver of pre-deposit was warranted in the stay application in view of the earlier orders and the issue being covered by higher forum decisions.

Analysis: The demand was under challenge on the footing that the disputed slag was not marketable, and earlier orders on the same issue had already gone in favour of the appellants without being appealed against by the Revenue. The record also indicated contradictory proceedings by the Revenue on the very same issue. In these circumstances, and applying the principle that pre-deposit need not be insisted upon where the impugned demand appears unsustainable and the issue is covered by higher forum authority, full waiver of pre-deposit was justified.

Conclusion: Full waiver of pre-deposit was granted and the stay application was allowed in favour of the assessee.

Ratio Decidendi: Where the disputed demand is prima facie unsustainable and the issue is already covered by binding higher forum decisions, insistence on pre-deposit is not warranted.

---