Pre-deposit waiver and duplicate penalty concerns shaped interim relief in a copper-wire manufacturing dispute.

In a stay application, the Tribunal granted partial waiver of pre-deposit on the basis of the applicant's financial position and the offer made, while staying recovery of the balance during the appeal subject to compliance. It also indicated that penalty should not be imposed both on a proprietary concern and its proprietor for the same unit, which supported relief against cumulative penalty. The dispute whether conversion of copper rods into copper wires amounted to manufacture was noted, but not finally decided at this stage.

---

---

Issues: Whether pre-deposit of the disputed duty and penalty should be waived in full or in part in a stay application, and whether penalty could be sustained on both the proprietary concern and its proprietor.

Analysis: The order was made at the interim stage on the basis of the parties' financial position, the offer made by the applicant, and the view that penalty should not be imposed both on a proprietary concern and on its proprietor for the same unit. The Tribunal also took note of the dispute on whether conversion of copper rods into copper wires amounted to manufacture, but did not finally decide that question.

Outcome: The applicants were directed to deposit Rs. 10,000 towards duty and Rs. 1 lakh towards penalty, and the balance was waived with recovery stayed during the pendency of the appeal, subject to compliance.

---