Waiver of pre-deposit granted where existing duty deposit was sufficient, and penalty recovery stayed pending appeal.

The Tribunal considered whether the appellants needed to make a further pre-deposit before their penalty appeals could be heard. It found that the amount already deposited against the admitted central excise duty liability was sufficient for hearing the appeals, so no additional pre-deposit was required in relation to the penalties under challenge. Waiver of pre-deposit was therefore granted, and recovery of the penalties was stayed until disposal of the appeals.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery of the penalties imposed under the order.

Analysis: The amount already deposited by the appellants towards the admitted central excise duty liability was found sufficient for hearing the appeals. On that basis, the Tribunal held that further pre-deposit was not required for the penalties under challenge.

Conclusion: Waiver of pre-deposit was granted and recovery of the penalties was stayed till disposal of the appeals.

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