Unconditional waiver of pre-deposit granted where rectified spirit credit dispute was prima facie covered by prior ruling.

The Tribunal held that a strong prima facie case existed for dispensing with pre-deposit of duty and penalties in the stay proceedings because the dispute was covered by an earlier ruling on the treatment of rectified spirit and credit under Rule 6. It also considered that the appellants had already reversed credit substantially by paying 5% of the value of rectified spirit cleared. On that basis, unconditional waiver of pre-deposit was granted and the stay petitions were allowed.

---

---

Issues: Whether the appellants were entitled to unconditional waiver of pre-deposit of duty and penalties in the stay proceedings.

Analysis: The Tribunal noted that the dispute was prima facie covered by an earlier decision on the treatment of rectified spirit and the availability of credit in the context of Rule 6. It also took into account that the appellants had already reversed credit to a substantial extent by paying 5% of the value of rectified spirit cleared. On that basis, the Tribunal found that a strong case was made out for dispensing with pre-deposit.

Conclusion: Unconditional waiver of pre-deposit of duty and penalties was granted, and the stay petitions were allowed.

---