Prima facie case supports waiver of pre-deposit and stay of recovery, while notice-based challenge remains undecided.

At the pre-deposit stage, the Tribunal found a strong prima facie case and granted waiver of duty pre-deposit with stay of recovery pending appeal. The assessee also challenged the impugned appellate order on the ground that it relied on a basis not raised in the show cause notice or the adjudication order, but the order did not finally decide that objection. The document therefore records interlocutory relief on the strength of prima facie merits, while leaving the substantive validity of the appellate reasoning open for determination in the appeal.

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Issues: Whether a waiver of pre-deposit of duty and stay of recovery should be granted pending appeal, and whether the impugned appellate order could be assailed as being based on a ground not taken in the show cause notice or adjudication order.

Analysis: The application was considered at the stage of pre-deposit, where the Tribunal found that the assessee had made out a strong prima facie case. The challenge raised concerned the legality of the lower appellate authority relying on a ground said to be dehors the show cause notice and the adjudication order, but the order did not record a final determination on that issue.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed pending appeal.

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