Financial hardship can justify waiver of pre-deposit where business closure and losses make deposit oppressive in an excise appeal.

Financial hardship can justify waiver of pre-deposit in an excise appeal where the appellant shows closure of business, losses, and an oppressive deposit burden. The Tribunal accepted the explanation for non-appearance, recalled the earlier stay order requiring deposit of duty and penalty, and waived the pre-deposit so the appeal could be entertained.

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Issues: Whether the earlier stay order directing deposit of the duty and penalty should be recalled and whether pre-deposit should be waived on the ground of financial hardship pending the appeal.

Analysis: The appeal arose from an order confirming central excise duty and penalty, and the appellants sought recall of the stay order after explaining non-appearance on the earlier date and producing financial material showing closure of business and loss. The Tribunal accepted the explanation for non-appearance and found that the balance sheet indicated serious financial difficulty, making full pre-deposit oppressive for entertaining the appeal.

Outcome: The stay order was recalled, pre-deposit was waived, and the stay petition was allowed.

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