Pre-deposit waiver for penalty granted on prima facie dispute over clandestine removal and financial hardship.

Complete waiver of pre-deposit of penalty was granted in a stay petition where the appellant disputed allegations of clandestine manufacture and surreptitious removal. The Tribunal took a prima facie view of the record, noting that duty had already been deposited and that the dispute required fuller examination to determine whether the case involved only improper maintenance of records or actual clandestine removal. The appellant's financial position was also considered. On that basis, stay was allowed and the penalty pre-deposit requirement was waived in full.

---

---

Issues: Whether complete waiver of pre-deposit of the penalty amount was warranted in a stay petition where the appellant disputed the allegation of clandestine manufacture and removal and pleaded financial hardship.

Analysis: The issue turned on a prima facie assessment of the record. The amount of duty had already been deposited, and the dispute required detailed examination to determine whether the case was one of mere improper maintenance of records or one involving clandestine manufacture and surreptitious removal. The appellant's financial position was also placed before the Tribunal.

Outcome: Complete waiver of pre-deposit of the penalty was granted and stay was allowed.

---