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Issues: Whether the appellant was entitled to complete waiver of pre-deposit and stay of recovery at the interim stage.
Analysis: The appellant had produced a certificate issued under the Khadi and Village Industries Act in support of its claim for exemption under Notification No. 198/87-C.E. dated 28-8-1987. The certificate was not disputed, and on that basis the Tribunal found that the appellant had made out a strong prima facie case for interim relief.
Conclusion: Complete waiver of pre-deposit was granted and the stay application was allowed.
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