Pre-deposit waiver requires a strong prima facie case; partial relief granted after directed deposit.

Complete dispensation of pre-deposit was refused where entitlement to full waiver depended on detailed examination of the record and the description of the inputs could not be accepted at the prima facie stage. The tribunal held that no strong prima facie case for total relief was made out, but granted partial waiver subject to deposit of the directed sum, after which the balance pre-deposit was waived and recovery stayed.

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Issues: Whether the entire pre-deposit sought in the appeal could be dispensed with.

Analysis: The claim for complete waiver depended on a detailed examination of the documents to determine whether the disputed inputs were undeclared inputs or whether the description in the declaration could be correlated with the duty-paying documents. As the controversy required closer scrutiny of the record and the explanation of the brand-name description could not be accepted at the threshold for full relief, a complete waiver was not justified at the prima facie stage.

Conclusion: Full dispensation of pre-deposit was declined. The applicant was directed to deposit Rs. 10 lakhs, and on such deposit the balance pre-deposit was waived and recovery was stayed.

Final Conclusion: The application for waiver was allowed only to the extent of partial relief, with the appeal to proceed on compliance with the directed deposit.

Ratio Decidendi: Complete dispensation of pre-deposit is not warranted where the entitlement to relief depends on a detailed factual examination and no strong prima facie case for total waiver is made out.

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