Prima facie case for waiver of pre-deposit accepted where duty payment under one head supported interim stay of recovery.

A prima facie case for waiver of pre-deposit was found where duty had been paid under one excise head and the alleged short payment arose under another head, with reliance on a departmental circular permitting transfer of balance in the PLA to a different minor head when duty was withdrawn. On those materials, interim relief was granted and recovery of the adjudged dues was stayed pending appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of the disputed excise duty and interest and for stay of recovery pending the appeal.

Analysis: The appellant showed that duty had been paid under one head while the alleged short payment arose under another head, and relied upon the departmental circular permitting transfer of balance in the PLA to another minor head when duty was withdrawn. On the materials placed, the Tribunal found that a prima facie case existed for grant of interim relief.

Conclusion: The application for waiver of pre-deposit was allowed and recovery of the adjudged dues was stayed pending disposal of the appeal.

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