Pre-deposit waiver in central excise appeal allowed where substantial deposit was already made and no further deposit was insisted upon.

The pre-deposit requirement under the proviso to Section 35F of the Central Excise and Salt Act was waived where substantial deposit had already been made, the appeal remained pending before the Tribunal, and both sides were willing to have the appeal decided without insisting on further payment. On those facts, the High Court modified the Tribunal's order, dispensed with the remaining unpaid amount, and directed that the appeal proceed to decision without any further deposit.

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Issues: Whether the requirement of pre-deposit of the balance duty under the proviso to Section 35F of the Central Excise and Salt Act should be waived and the assessee's appeal permitted to proceed without further deposit.

Analysis: The writ petition challenged the Tribunal's refusal to waive pre-deposit and the consequent direction to deposit the duty amount within a fixed time. The record showed that the appeal was still pending before the Tribunal, substantial deposit had already been made, and the parties were agreeable to disposal of the appeal without insisting on any further deposit. In these circumstances, the Court modified the Tribunal's order and dispensed with the remaining unpaid deposit.

Conclusion: The balance pre-deposit was waived and the appeal was directed to be decided without requiring any further deposit.

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