Tribunal Grants Waiver of Pre-Deposit Despite Department's Argument on Goods Use

The Tribunal, led by Justice S.N. Jha, granted the appellant's application for waiver of pre-deposit of excise duty and penalty, despite the Department's argument regarding the variance in the intended use of the goods in question compared to those specified in the relevant notification. The decision was based on maintaining consistency with a previous Tribunal ruling and ensuring an early hearing of the appeal due to the substantial revenue at stake.

---

---

Issues Involved: Application for waiver of pre-deposit of excise duty and penalty u/s relevant notification.

Waiver of Pre-deposit:
The appellant sought waiver of pre-deposit of excise duty and penalty amounting to Rs. 3,49,18,939/- each. The dispute pertained to different periods, and the appellant relied on a previous Tribunal decision granting complete waiver for a similar issue. The Department argued that the goods in question did not fall under the relevant notification based on a categorical opinion from the DGHS. The Tribunal examined the goods specified in the notification, particularly disposable cannulas, and noted the variance in the intended use - the appellant's cannulas were for peripheral parts, not for aorta or similar veins as specified in the notification. Despite this difference, the Tribunal decided to grant complete waiver of pre-deposit to maintain consistency with the previous decision, emphasizing the need for an early hearing due to the significant revenue involved.

Conclusion:
The Tribunal, led by Justice S.N. Jha, granted the appellant's application for waiver of pre-deposit of excise duty and penalty, despite the Department's argument regarding the variance in the intended use of the goods in question compared to those specified in the relevant notification. The decision was based on maintaining consistency with a previous Tribunal ruling and ensuring an early hearing of the appeal due to the substantial revenue at stake.

---