Pre-deposit waiver pending appeal granted where alternate weighment was treated as procedural and clandestine removal was only presumptive.

Pre-deposit of duty and penalty was waived pending appeal where the assessee showed that weighment at an alternate weighbridge was necessitated because the approved weighbridge was not functioning, treating the deviation as a procedural infraction. The request was also supported by the fact that the allegation of clandestine removal was based on presumptions and that closure of the factory had caused financial hardship. On those considerations, recovery was stayed during the pendency of the appeal.

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Issues: Whether the condition of pre-deposit of duty and penalty should be dispensed with pending appeal.

Analysis: The request for waiver was supported by the plea that the weighment at an alternate weighbridge arose because the approved weighbridge was not functioning, which was treated as a procedural infraction in the circumstances. The order also noted that the allegation of clandestine removal rested on presumptions, and that the closure of the factory and resulting financial hardship weighed in favour of the appellants for interim relief.

Conclusion: The condition of pre-deposit of the duty and penalty was dispensed with and recovery was stayed during pendency of the appeal.

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