Pre-deposit waiver in excise classification dispute on continuous computer stationery led to stay of recovery pending appeal.

Pre-deposit under Section 35F of the Central Excise Act, 1944 was waived in an appeal concerning classification of continuous computer stationery. The Tribunal treated the departmental circular and exemption notification as sufficient grounds for interim relief, and held that the appeal could not be heard until the statutory bar on hearing was crossed. Recovery of the demand was stayed during pendency of the appeal.

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Issues: Whether pre-deposit under Section 35F of the Central Excise Act, 1944 should be waived and recovery stayed pending appeal in a dispute concerning classification of continuous computer stationery.

Analysis: The appeal could not be heard until the statutory bar on hearing was crossed. The Tribunal noted the classification dispute regarding continuous computer stationery and the reliance placed on the departmental circular and the exemption notification, and considered these sufficient for interim relief.

Outcome: The pre-deposit was waived and recovery of the demand was stayed during the pendency of the appeal.

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