Pre-deposit waiver and recovery stay granted where prior Tribunal precedent and payment of duty and interest supported a prima facie case.

Waiver of pre-deposit and stay of recovery were granted in a dispute arising from default under Rule 8 of the Central Excise Rules, 2002, because the Tribunal found the matter was covered by an earlier CESTAT decision followed in a similar case. It noted that the duty and interest in default had already been discharged and that the show cause notice stemmed from an audit objection. On that basis, the Tribunal held that a prima facie case existed and saw no reason to depart from the earlier view. The applications were allowed and recovery was stayed pending disposal of the appeals.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in relation to the confirmed duty, interest and penalties, in the context of default under Rule 8 of the Central Excise Rules, 2002.

Analysis: The Tribunal noted that the dispute was covered by an earlier Tribunal decision which had been followed in a similar case. It also recorded that the default duty and interest had already been discharged and that the show cause notice arose from an audit objection. On that basis, the Tribunal found that a prima facie case had been made out and saw no reason to depart from the earlier view.

Outcome: The applications for waiver of pre-deposit were allowed and recovery was stayed until disposal of the appeals.

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