Pre-deposit waiver in excise classification disputes can follow an earlier coordinate decision granting interim relief.

Interim relief was granted in a classification dispute concerning goods classifiable under Chapter Heading 9406 of the Central Excise Tariff Act, 1985. Following an earlier coordinate Bench decision that had allowed unconditional waiver in a similar matter, the Tribunal waived pre-deposit of duty, interest and penalty and stayed recovery during pendency of the appeal. The operative principle applied was that where an identical issue has already been decided in favour of the assessee, interim pre-deposit and recovery may be waived by following the prior coordinate decision.

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Issues: Whether pre-deposit of duty, interest and penalty should be waived and recovery stayed during the pendency of the appeal.

Analysis: The Tribunal noted that the dispute concerned classification of the product under Chapter Heading 9406 of the Central Excise Tariff Act, 1985. It also noted that an earlier decision of the Tribunal had granted unconditional waiver in a similar matter. Following that decision, the Tribunal found it to grant interim relief in the present case.

Conclusion: The requirement of pre-deposit of duty, interest and penalty was waived and recovery thereof was stayed during the pendency of the appeal.

Ratio Decidendi: Where a similar issue has already been decided in favour of the assessee, interim pre-deposit and recovery may be waived by following the earlier coordinate decision.

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