Pre-deposit waiver for penalty limited to partial relief where no prima facie case for full waiver was shown.

Waiver of pre-deposit of penalty was sought on the basis that the exports had been completed, export proceeds had been realised, and some DEEC items were used in manufacture. The Tribunal found that these facts did not establish a prima facie case for complete waiver. Partial relief was therefore granted, and the applicant was directed to deposit the specified amount within two months.

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Issues: Whether waiver of pre-deposit of the penalty amount was warranted.

Analysis: The applicant sought dispensation of pre-deposit on the ground that the export had already taken place, export proceeds had been realised, and some of the items referred to in the DEEC had in fact been used in manufacture. The Tribunal found that, on the facts presented, no prima facie case for full waiver was made out.

Outcome: Partial waiver of pre-deposit was granted and the applicant was directed to deposit Rs. 25,000 within two months.

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