Pre-deposit waiver granted where no substantive link was shown between the commission agent and alleged duty evasion.

Pre-deposit of the entire penalty was waived where the appellant was described as a commission agent and the record did not show participation in evasion of central excise duty. Although records were recovered from his premises, no substantive finding linked him to the alleged clandestine clearances. On that basis, the stay petition was allowed and full waiver of pre-deposit was granted.

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Issues: Whether pre-deposit of the penalty was required to be waived in favour of the appellant.

Analysis: The appellant was described as only a commission agent, and the impugned findings did not record that he was a party to the evasion of central excise duty. The records recovered from his premises were noted, but no substantive finding linked him to the alleged clandestine clearances.

Conclusion: Pre-deposit of the whole penalty was waived and the stay petition was allowed.

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