Predeposit waiver denied where notification conditions were unmet and no prima facie case supported complete exemption from deposit.

Complete waiver of predeposit was denied because the appellant, a job worker, had cleared goods without the raw material supplier's undertaking and in breach of Notification No. 83/94-CE conditions. The Tribunal found that the factual foundation required to rely on the cited precedent was not established, so no prima facie case for total waiver was made out. Partial relief was granted instead: deposit of Rs. 1,00,000 was directed, and on compliance the balance predeposit of duty, interest and penalty was waived with recovery stayed during the appeal.

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Issues: Whether the appellant was entitled to complete waiver of predeposit in respect of duty, interest and penalty despite admitted non-fulfilment of the conditions of Notification No. 83/94-CE.

Analysis: The appellant, being a job worker, had cleared goods without the undertaking of the raw material supplier and in breach of the notification conditions. The Tribunal noted that the record did not establish the factual basis relied upon in the precedent cited for the assessee, and the appellant therefore failed to make out a prima facie case for total waiver of predeposit.

Conclusion: Complete waiver was refused. The appellant was directed to deposit Rs. 1,00,000, and on such deposit the balance predeposit of duty, interest and penalty was waived and recovery stayed during the appeal.

Final Conclusion: The application for waiver was allowed only in part, with conditional relief confined to partial predeposit and stay of recovery for the remaining demand.

Ratio Decidendi: Where compliance with the notification conditions is undisputedly lacking and no prima facie factual foundation is shown for the claimed exemption, complete waiver of predeposit is not warranted.

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