Pre-deposit waiver rejected for lack of prima facie case, with partial relief granted subject to deposit compliance.

Entitlement to total waiver of pre-deposit and stay of recovery was rejected because the appellants had not established a prima facie case for complete waiver. The Tribunal granted only partial relief by directing a pre-deposit of Rs. 25,000 within six weeks, while waiving the balance duty and the entire penalty subject to compliance. Stay of recovery was made operative only after the directed deposit was made.

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Issues: Whether the appellants were entitled to total waiver of pre-deposit and stay of recovery in respect of the duty and penalty demanded.

Analysis: The Tribunal found that the appellants had not made out a prima facie case for complete waiver. Taking into account the facts and the issue involved, it directed a partial pre-deposit of Rs. 25,000 within six weeks, with waiver of the balance duty and entire penalty and stay of recovery to operate only on compliance.

Conclusion: Total waiver was denied. Partial relief was granted subject to deposit of Rs. 25,000.

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