Prima facie case for waiver of penalty pre-deposit where clandestine removal was not established on the record.

A prima facie case for waiver of pre-deposit of penalty was found where the non-entry in the RG 1 register was explained as arising from the excise clerk's leave, the goods had not left the premises, no transport document was produced, and no supporting material showed proposed clandestine removal. On those facts, the allegation of clandestine removal was not treated as established at the stay stage, and the pre-deposit requirement was waived with the appeal admitted.

---

---

Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of the penalty and admission of the appeal.

Analysis: The appellant explained the non-entry in the RG 1 register on the ground that the excise clerk was on leave. It was also noted that the goods had not left the premises, there was no transport document, and no supporting evidence was on record to show a proposed clandestine removal. On these facts, the allegation of clandestine removal was not treated as established at the stage of stay.

Outcome: The pre-deposit of penalty was waived and the appeal was admitted.

---