Prima facie waiver of pre-deposit denied, with only partial stay granted pending appeal.

Prima facie waiver of pre-deposit was refused where the appellant's limitation plea had not been raised before the lower authorities and no fresh material was produced despite earlier s, so complete interim protection was not justified. Financial hardship was considered only to the extent of granting limited relief: partial stay was allowed, subject to deposit of one crore rupees within six weeks, while recovery of the balance duty and penalty was stayed pending appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The application sought stay of the impugned order and waiver of pre-deposit of duty and penalty. The appellant's limitation plea was noted, but it had not been raised before the lower authorities and no fresh material had been produced despite earlier opportunities. The financial condition pleaded by the appellant was considered for limited interim relief.

Outcome: The appellant was found not to have established a prima facie case for complete waiver. Partial relief was granted by directing deposit of one crore rupees within six weeks, with stay of the balance duty and penalty.

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