Pre-deposit waiver relief was limited as the Tribunal ordered partial deposit and stayed recovery of the balance dues.

Waiver of pre-deposit and stay of recovery were considered in light of the appellants' admitted duty liability, financial hardship, and amounts already paid under protest. The Tribunal declined complete waiver, but granted partial relief by fixing a reduced pre-deposit requirement and protecting the appellants against recovery of the balance duty and penalty, subject to compliance with the deposit order. The operative effect was that stay was available only on meeting the directed pre-deposit, rather than by full exemption from deposit.

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Issues: Whether the appellants were entitled to waiver of the balance pre-deposit and stay of recovery pending appeal.

Analysis: The appellants' admitted and calculated duty liabilities were considered along with the plea of financial hardship and the amount already paid under protest. On that basis, the Tribunal fixed a reduced amount for pre-deposit and granted protection against recovery of the remaining duty and penalty subject to compliance with the ordered deposit.

Conclusion: The request for complete waiver was declined, but partial relief was granted by directing a pre-deposit of Rs. 62 lakhs and staying recovery of the balance duty and penalty.

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