Scope of remand and prima facie case justified waiver of pre-deposit and stay of recovery after demand enhancement.

On re-adjudication after remand for fresh consideration and hearing, the demand was enhanced from the reduced figure in the earlier order to the full amount proposed in the show cause notice. That enlargement of the demand, viewed in light of the limited scope of the remand, was treated as a strong prima facie case in favour of the applicants. On that basis, stay of recovery was granted and pre-deposit was waived.

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Issues: Whether the applicants were entitled to waiver of pre-deposit and stay of recovery in view of the scope of the remand and the prima facie case.

Analysis: The matter had earlier been remanded for fresh consideration on the relevant issue after giving the party an opportunity of hearing. In the re-adjudication, the demand was enhanced to the full amount originally proposed in the show cause notice, instead of being confined to the reduced figure considered in the earlier order. This was treated as a strong prima facie ground in favour of the applicants.

Conclusion: The applicants were granted stay and waiver of pre-deposit.

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