Pre-deposit waiver granted where duty-paying documents supported receipt of inputs and credit was denied for missing transporter copy.

Waiver of pre-deposit and stay of recovery were granted in an excise appeal where the inputs had been received under duty-paying documents. Credit was denied only because the depot had not filed the duplicate transporter copy accompanying receipt of the goods. Relying on an earlier Tribunal decision on a similar issue, the Tribunal found a strong prima facie case in favour of the applicants and waived the entire pre-deposit. Recovery of the disputed amount was stayed until disposal of the appeal.

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Issues: Whether the applicants were entitled to waiver of pre-deposit and stay of recovery during the pendency of the appeal.

Analysis: The inputs were received under duty-paying documents. The credit was disallowed only because the depot had not submitted the duplicate transporter copy under which the goods were received. In view of the Tribunal's earlier decision on a similar issue, the applicants were held to have established a strong prima facie case.

Conclusion: The entire pre-deposit was waived and recovery of the disputed amount was stayed till disposal of the appeal.

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