Prima facie evidence in hazardous waste classification justified waiver of pre-deposit and stay of penalty recovery.

Test reports from the Chemical Examiner and an independent laboratory indicated that the contaminant values in the oil sample were within the limits prescribed for hazardous waste under Circular No. 60/97-Cus. On that prima facie basis, the Tribunal considered the appellant to have established a strong case for interim relief and held that pre-deposit could be waived. It also stayed recovery of the entire penalty during the pendency of the appeal, protecting the appellant from coercive collection until the dispute was finally determined.

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Issues: Whether waiver of pre-deposit and stay of recovery of the penalty amount were warranted on the basis of the test reports and the prima facie nature of the dispute.

Analysis: The order records that the appellant relied on test reports from the Chemical Examiner and an independent laboratory, both indicating that the contaminant values in the oil sample were within the limits prescribed for hazardous waste under Circular No. 60/97-Cus. The Tribunal found that these reports disclosed a strong prima facie case in favour of the appellant. On that basis, it considered it appropriate to protect the appellant from recovery proceedings during the pendency of the appeal.

Conclusion: Waiver of pre-deposit was justified and recovery of the entire penalty was stayed during the pendency of the appeal.

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