Pre-deposit waiver for a public sector undertaking was granted where notification compliance appeared prima facie satisfied.

Waiver of pre-deposit was considered justified at the stay stage where a public sector undertaking showed a prima facie claim to the concession under the notification for Motor Spirit intended for use in Ethanol Blended Petrol. The record did not disclose a clear breach of the notification conditions, and requiring deposit pending appeal was treated as causing undue hardship. On that basis, the Tribunal granted waiver of pre-deposit during the pendency of the appeal.

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Issues: Whether waiver of pre-deposit of duty was justified pending appeal.

Analysis: The Appellant was a public sector undertaking and the concession under the notification relating to Motor Spirit intended for use in Ethanol Blended Petrol was, prima facie, available on the facts placed before the Tribunal. At the stay stage, the record did not disclose a clear violation of the notification conditions, and insisting on pre-deposit would cause undue hardship.

Conclusion: Waiver of pre-deposit was granted in favour of the Appellant during pendency of the appeal.

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