Pre-deposit waiver granted, but recovery stay refused where the Tribunal followed its earlier approach on similar evidence.

In similar circumstances based on the same evidence, the Tribunal applied the earlier course and modified the stay order by waiving the pre-deposit of duty. It declined, however, to grant a stay of recovery by the department, leaving that relief unavailable despite the waiver. The operative effect was limited to dispensing with the deposit requirement, without extending interim protection against recovery action.

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Issues: Whether the earlier stay order should be modified to waive the pre-deposit of duty and whether stay of recovery should also be granted.

Analysis: The Tribunal noted the earlier order passed in similar circumstances on the basis of the same evidence and held that the same course should be followed. It modified the stay order by waiving the requirement of pre-deposit of duty, but it did not extend the relief to stay recovery by the department.

Conclusion: The requirement of pre-deposit was waived, but stay of recovery was refused.

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