Pre-deposit waiver on excise duty demand where goods remained in bonded storage and were not removed.

Pre-deposit was waived in a stay proceeding because the excisable goods were still lying in the bonded storeroom and there was no material showing removal from the bonded premises. Duty was treated as arising only on removal, so the demand was not regarded as exigible at that stage. The matter was therefore directed to proceed to regular hearing.

---

---

Issues: Whether pre-deposit of the duty demand should be waived where the excisable goods remained in the bonded storeroom and had not been removed.

Analysis: The goods were found to be still lying in the bonded storeroom. No material was shown to indicate removal of the goods from the bonded premises, and duty on excisable goods was treated as arising only upon such removal. On that basis, the demand was not considered exigible at the stage of stay.

Outcome: Pre-deposit of the duty amount was waived and the matter was directed to be listed for regular hearing.

---