Pre-deposit waiver granted on a strong prima facie case where inputs were sent to a job worker under circular-based procedure.

Inputs sent directly to the job worker under the Board's circular procedure, on a basis similar to Rule 57F(4), supported waiver of pre-deposit. The duty-paying documents were received within time, credit was entered in RG-23A Part I, and utilisation was deferred until receipt of the processed goods. On these facts, the appellant established a strong prima facie case for interim relief, and the entire duty pre-deposit was waived with recovery stayed until disposal of the appeal.

---

---

Issues: Whether, on the facts of the stay petition, the appellant made out a prima facie case for waiver of pre-deposit and stay of recovery.

Analysis: The inputs were sent directly to the job worker under the procedure prescribed by the Board's circulars and on a basis similar to the procedure applicable under Rule 57F(4). The duty-paying documents were received within time, credit was recorded in RG-23A Part I, and utilization was deferred until receipt of the processed goods. In these circumstances, a strong prima facie case was made out in favour of the applicant.

Conclusion: Pre-deposit of the entire duty amount was waived and recovery was stayed till disposal of the appeal.

---