Pre-deposit waiver denied where no proof supported notification status and prior order involved a different period and notification.

A request to modify the stay order and waive pre-deposit was rejected because the original pre-deposit direction had been made after finding no documentary evidence that the financing agency was notified as an international organization for the relevant period under Notification No. 108/1995-CE. Reliance on a Commissioner's order for a different period and a different notification did not establish identity of issue. The appellant also did not plead financial hardship, and the ordered deposit was only 50% of the Cenvat credit demand. The modification and waiver application was dismissed.

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Issues: Whether the application for modification of the stay order and waiver of the pre-deposit requirement was liable to be allowed.

Analysis: The pre-deposit order had been passed after considering the record and on the ground that there was no documentary evidence to show that, during the relevant period, the financing agency had been notified as an international organization for the purpose of Notification No. 108/1995-CE. The reliance on a Commissioner's order relating to a different period and a different notification did not establish identity of issue. The appellant also did not plead financial hardship, while the ordered deposit was only 50% of the Cenvat credit demand.

Conclusion: The request for modification and waiver of pre-deposit was rejected and the application was dismissed.

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