Pre-deposit waived on prima facie case where identical dispute had already been decided for the assessee.

Dispensation of the pre-deposit condition was granted because the appellant showed a prima facie case for interim relief. The dispute concerned duty on clearance of soap stock, gums, waxes and fatty acids under Notification No. 89/95-C.E., and an identical earlier dispute had already been decided in favour of the assessee. As no stay had been granted against that earlier order, the tribunal treated the prior favourable decision as supporting interim relief and waived pre-deposit of duty pending appeal.

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Issues: Whether the appellant was entitled to dispensation of the pre-deposit condition pending appeal.

Analysis: The demand arose from clearance of soap stock, gums, waxes and fatty acids under Notification No. 89/95-C.E. dated 18-5-1995. An identical dispute had earlier been decided in favour of the assessee, and no stay had been granted against that order. On that basis, the appellant was found to have a prima facie case for interim relief.

Conclusion: The condition of pre-deposit of duty was dispensed with in favour of the appellant.

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