Stay-stage interim relief: full pre-deposit waiver and recovery stay granted pending final disposal of the appeal.

At the stay stage, where the appeal has not yet been heard on merits, the Tribunal may grant interim protection by waiving pre-deposit and staying recovery pending final disposal. Here, full waiver of duty and penalty pre-deposit was granted, recovery was stayed during the appeal, and the matter was directed for out-of-turn hearing. The substantive appeal itself remained pending for adjudication.

---

---

Issues: Whether the stay application should be allowed by waiving pre-deposit of the duty and penalty amounts and staying recovery during pendency of the appeal.

Analysis: The matter was heard at the stay stage. The majority view was that the appeal had not been heard on merits and that the dispute should proceed to final hearing in due course. In the circumstances, the Tribunal granted full waiver of pre-deposit and ordered stay of recovery, while directing the appeal to be listed for out-of-turn hearing.

Conclusion: The stay application was allowed and pre-deposit was waived in full, with stay of recovery pending the appeal.

Final Conclusion: Interim protection was granted to the appellant, but the substantive appeal remained pending for final adjudication.

Ratio Decidendi: At the stay stage, where the appeal has not been heard on merits, interim relief may be granted by waiving pre-deposit and staying recovery pending final disposal.

---