Pre-deposit waiver and stay of recovery granted on documentary evidence and bank guarantee support, subject to renewal until appeal disposal.

Waiver of pre-deposit and stay of recovery were granted pending appeal where the Tribunal found the appellants' documentary record, existing bond and bank guarantee, and notification-based claim on re-imported goods sufficient to justify interim relief at the stay stage. The relief was not unconditional: recovery remained stayed only subject to renewal of the bank guarantee until disposal of the appeal.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The appellants sought recall of the earlier ex parte stay order and placed reliance on the documentary record, the existing bond and bank guarantee, and the notification-based claim regarding treatment of the re-imported goods. The Tribunal found merit in the appellants' case and considered the submissions sufficient to justify interim relief at the stage of the stay application.

Conclusion: The condition of pre-deposit was waived and recovery was stayed, subject to renewal of the bank guarantee till disposal of the appeal.

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