Prima facie case for waiver of pre-deposit sustained where pricing comparability and excess duty payment were arguable.

A prima facie case for waiver of pre-deposit and stay of recovery was found where the appellant showed an arguable challenge to the duty demand. The Tribunal noted that distributors and an industrial buyer could not be treated as the same class for adopting the highest price, and that the duty already paid may have exceeded the liability. On that basis, pre-deposit was waived, recovery of the demand was stayed, and the appeal was listed for hearing.

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

Analysis: The order recorded that the Commissioner (Appeals) had treated the matter as dismissed on merits as well as for non-compliance with the pre-deposit direction. On the merits noted for the interim application, the Tribunal found that distributors and an industrial buyer could not be treated as forming the same class for the purpose of adopting the highest price, and that the appellant had raised an arguable case that the duty paid may be in excess.

Outcome: Pre-deposit was waived and recovery of the demand was stayed, with the appeal posted for hearing.

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