Pre-deposit waiver in central excise dispute over dealer advertisement expenses granted pending appeal.

The note concerns interim relief in a central excise appeal involving inclusion of dealers' advertisement expenses in assessable value. It records that the questions whether such expenditure was optional or mandatory, and whether it created a nexus between the appellants and the dealers, were reserved for consideration in the main appeal. Relying on cited precedent indicating a strong prima facie case on dealer advertisement expenses, the tribunal waived pre-deposit of the confirmed duty and stayed recovery during the pendency of the appeal.

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Issues: Whether the appellants were entitled to waiver of pre-deposit of the confirmed central excise duty and stay of recovery during pendency of the appeal.

Analysis: The dispute concerned inclusion of dealers' advertisement expenses in the assessable value. The question whether such expenditure was optional or mandatory, and whether it created any nexus between the appellants and the dealers, was left for consideration at the hearing of the main appeal. In the meantime, the cited precedent on dealer advertisement expenses disclosed a strong prima facie case for interim relief.

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

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