Waiver of pre-deposit granted subject to safeguarding the amount if later recovered from Electricity Boards.

Waiver of pre-deposit of central excise duty was granted pending appeal, with the appellant required to earmark and make over the amount if payment is later received from the Electricity Boards. The arrangement protected the revenue while allowing the appeal to proceed without immediate deposit. The matter was then transferred to the Central Registry, CEGAT, New Delhi, for disposal on merits.

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Issues: Waiver of pre-deposit of central excise duty pending disposal of the appeal and the manner in which the amount, if realised later, was to be safeguarded.

Outcome: Waiver of pre-deposit was granted for the present, subject to the appellant making over the amount as and when payment is received from the Electricity Boards. The papers were transferred to the Central Registry, CEGAT, New Delhi, for disposal on merits.

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