Job-work invoice compliance justified waiver of pre-deposit and remand for fresh decision on merits.

In a job-work credit dispute, invoices that did not name the job worker as consignee were nevertheless treated as prima facie within the Board's circular because they showed delivery of goods to the job worker. The appellate authority had rejected the matter only for non-compliance with the stay condition without considering that circular. On that basis, waiver of pre-deposit was justified and the matter was remanded to the Commissioner (Appeals) for decision on merits according to law.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit and whether the matter required remand for fresh decision.

Analysis: The appellant relied on the Board's circular governing invoices in job-work situations. The invoices, though not showing the job worker as consignee, indicated delivery of the goods to the job worker and therefore prima facie fell within the circular's scope. The Commissioner (Appeals) had not dealt with the circular while rejecting the appeal only for non-compliance with the stay condition.

Conclusion: Waiver of pre-deposit was justified and the matter was remanded to the Commissioner (Appeals) for decision according to law.

Ratio Decidendi: Where the documents prima facie satisfy the Board's circular in a job-work credit dispute, a pre-deposit may be waived and the matter sent back for adjudication on merits.

---