Pre-deposit waiver principles: complete dispensation declined where prima facie case was not shown, but partial waiver granted.

Full waiver of pre-deposit was refused because the appellant had not established a prima facie case for complete dispensation. The Tribunal applied a balancing approach and granted waiver only to the extent of the balance, requiring a substantial deposit during the pendency of the appeal. The concessional duty position under Notification No. 6/2006-CE was noted as relevant to computation, but not sufficient at that stage to justify total waiver of pre-deposit. On that basis, the appellant was directed to deposit Rs. 4,00,000 within eight weeks, after which the remaining duty, interest and penalty would be stayed.

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Issues: Whether full waiver of pre-deposit was warranted in respect of the demand of differential duty, interest and penalty.

Analysis: The Tribunal noted that the appellant had not made out a prima facie case for complete waiver. It therefore balanced the rival considerations by directing a substantial pre-deposit and granting waiver only of the balance during the pendency of the appeal. The order proceeded on the footing that the concessional duty position under Notification No. 6/2006-CE was relevant to the computation, but not sufficient at that stage to justify total dispensation with pre-deposit.

Conclusion: Full waiver of pre-deposit was declined. The appellant was directed to deposit Rs. 4,00,000 within eight weeks, and on such deposit the balance duty, interest and penalty would stand waived and recovery stayed.

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