Prima facie case for waiver of pre-deposit and stay of recovery where evidence linking abetment was limited

A prima facie case for waiver of pre-deposit and stay of recovery was found where the only incriminating material was one noticee's statement, while the applicant's own statement was exculpatory and no other noticee statement linked the applicant to the alleged abetment. On that limited record, interim protection was granted pending appeal, with pre-deposit of penalty waived and recovery stayed.

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Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit of penalty and stay of recovery pending appeal.

Analysis: The only material implicating the applicant was the statement of one noticee, while the applicant's own statement was exculpatory and no other noticee statement connected the applicant with the alleged abetment. On the available material, the applicant was found to have established a prima facie case for interim protection.

Outcome: Pre-deposit of the penalty was waived and recovery was stayed pending the appeal.

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