Unconditional waiver of pre-deposit granted and recovery stayed pending appeal in challenge to duty and penalty demand

The CEGAT modified its earlier stay order that had directed pre-deposit of duty and granted unconditional waiver of pre-deposit, together with a stay of recovery of duty and penalty, pending the appeal. The operative effect was that the appellant was relieved from making the pre-deposit requirement while the appeal remained pending.

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Issues: Whether the earlier stay order directing pre-deposit of duty required modification and whether unconditional waiver of pre-deposit and stay of recovery should be granted pending the appeal.

Outcome: The modification application was allowed and unconditional waiver of pre-deposit, along with stay of recovery of duty and penalty, was granted pending the appeal.

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