Interim waiver of pre-deposit granted where prior remand directions were ignored and the adjudication appeared prima facie unsustainable.

Full waiver of pre-deposit and stay of recovery were granted at the interim stage because the impugned order was prima facie unsustainable. The tribunal noted that the Commissioner had proceeded on an incorrect understanding of the Supreme Court authority relied on and appeared to have acted contrary to earlier remand directions. That non-application of mind, together with the need to examine the appellant's objections in detail, justified interim protection against duty and penalty recovery pending final hearing.

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Issues: Whether the appellant was entitled to full waiver of pre-deposit of duty and penalties and stay of recovery at the interim stage.

Analysis: The order impugned was found prima facie unsustainable because the Commissioner had proceeded on an incorrect assumption about the Supreme Court authority cited and appeared to have acted contrary to the earlier remand directions. The resulting non-application of mind and the need to examine the appellant's objections in detail justified interim protection.

Outcome: Full waiver of pre-deposit of duty and penalties was granted and recovery was stayed. The matter was directed to be listed for hearing in due course.

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