Pre-deposit waiver in exemption dispute leads to out-of-turn final hearing after substantial compliance was shown.

Where an appellant has already made a substantial pre-deposit, the Tribunal may waive the balance duty and penalty pre-deposit if the remaining objection appears only technical at the stage of the proceedings. The dispute here concerned compliance with exemption notification conditions, and the Tribunal accepted that the appellant had substantially complied with the deposit requirement. On that basis, the balance pre-deposit of duty and penalty was waived and the appeal was directed for out-of-turn final hearing.

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Issues: Whether the balance of duty and penalty pre-deposit should be waived and the appeal taken up for out of turn hearing.

Analysis: The appellants had already pre-deposited a substantial part of the demanded amount. The dispute concerned compliance with the conditions of the exemption notification, and the Tribunal found merit in the submission that the objection was essentially technical at this stage of the proceedings.

Conclusion: The balance pre-deposit of duty and penalty was waived, and the appeal was directed to be listed for out of turn final hearing.

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