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Issues: (i) Whether the assessee had made out a prima facie case warranting waiver of pre-deposit and stay of recovery. (ii) Whether the conditions of the notification relating to CT-I forms could be insisted upon in the peculiar factual circumstances of the case.
Issue (i): Whether the assessee had made out a prima facie case warranting waiver of pre-deposit and stay of recovery.
Analysis: The Tribunal itself had accepted that there was a strong prima facie case on the question of invocation of the extended period of limitation and absence of clear suppression. The materials placed showed that the assessee was a 100% export-oriented unit, the goods were supplied to garment exporters, the transactions were linked to exports, and the financial burden of the ordered pre-deposit would cause hardship. In these circumstances, the requirement of pre-deposit was found to be onerous and not justified.
Conclusion: The issue was answered in favour of the assessee, and full waiver of pre-deposit with stay of the demand was granted.
Issue (ii): Whether the conditions of the notification relating to CT-I forms could be insisted upon in the peculiar factual circumstances of the case.
Analysis: The record showed correspondence from the Development Commissioner and the export-related nature of the supplies, indicating that the goods were used for exports and treated as deemed exports under the policy framework. In that background, strict insistence on CT-I forms was regarded as causing undue hardship and as inconsistent with the export-oriented character of the supplies.
Conclusion: The issue was answered in favour of the assessee, and the notification conditions were not allowed to defeat the interim relief sought.
Final Conclusion: The appeal succeeded, the Tribunal's pre-deposit direction was set aside, and the assessee obtained complete interim protection pending disposal of the statutory appeal.
Ratio Decidendi: Where the record discloses a strong prima facie case, absence of clear suppression, and undue hardship in an export-oriented setting, pre-deposit may be waived in full and recovery stayed pending the appeal.
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