Erroneous factual premise in predeposit refusal led to remand for fresh Tribunal consideration of waiver application.

A Tribunal order refusing waiver of predeposit was set aside because it proceeded on an incorrect factual premise that the appellant had not disputed issuing invoices and passing on Cenvat credit, whereas the appellant's case was that no invoices were issued at all. As the waiver refusal rested on that factual error, the Court found it unnecessary to decide the wider legal questions raised in the appeal. The matter was remitted to the Tribunal for fresh consideration of the waiver application.

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Issues: Whether the Tribunal's order directing predeposit could stand when it proceeded on an erroneous factual premise regarding issuance of invoices, and whether the matter should be remitted for fresh consideration.

Analysis: The Court found that the Tribunal had recorded, in paragraph 5 of its order, that the appellant had not disputed issuing invoices passing on substantial Cenvat credit, whereas the appellant's specific case before the Tribunal was a denial of having issued any invoice at all. Since the order refusing waiver of predeposit was founded on this incorrect factual assumption, the Court held that it was unnecessary to decide the wider questions of law urged in the appeal. The appropriate course was to set aside the impugned order and remit the application to the Tribunal for reconsideration.

Conclusion: The impugned order was set aside and the proceedings were remitted to the Tribunal for fresh decision on the waiver of predeposit application.

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