Predeposit waiver pending appeal granted where exemption and rectified spirit issues were arguable and substantial deposit was already made.

Interim predeposit relief was granted pending appeal because the dispute involved arguable legal questions on rectified spirit manufactured from molasses and the applicability of the exemption notification, and a substantial amount had already been deposited and appropriated. The Tribunal treated the earlier order and the Supreme Court decision relied upon as supporting interim protection, while allowing Revenue verification as a safeguard. The effect was waiver of the balance predeposit during the appeal, with the early hearing request needing no separate adjudication.

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Issues: Whether waiver of predeposit of the balance amount pending appeal was warranted.

Analysis: The dispute raised legal questions on the treatment of rectified spirit manufactured from molasses and the applicability of the exemption notification, and the Tribunal also noted that a substantial amount had already been deposited and appropriated. In view of the earlier Tribunal order and the Supreme Court's decision relied upon, the Bench found it appropriate to grant interim protection during the pendency of the appeal, subject to verification by the Revenue.

Conclusion: Waiver of predeposit of the balance amount was granted in favour of the appellant.

Final Conclusion: The order grants only interim relief by protecting the appellant from further predeposit requirements during the appeal, while treating the early hearing request as no longer requiring separate adjudication.

Ratio Decidendi: Where the dispute is arguable on settled legal questions and substantial deposit has already been made, interim predeposit relief may be granted pending appeal.

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