Prima facie case justified full waiver of pre-deposit and stay of recovery in interim tax proceedings.

A prima facie case was found in favour of the appellants for interim relief in a CESTAT proceeding concerning waiver of pre-deposit of duty and penalty. On that basis, full waiver of pre-deposit was granted and recovery was stayed pending hearing, with an early hearing fixed. The operative relief turned on the Tribunal's assessment of the materials and submissions before it, rather than any final determination of liability.

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Issues: Whether the appellants were entitled to full waiver of pre-deposit of duty and penalty and stay of recovery pending hearing.

Analysis: The application was considered on the basis of the materials placed before the Tribunal and the submissions made on behalf of the parties. A prima facie case in favour of the appellants was found to exist for the purpose of interim relief.

Outcome: Full waiver of pre-deposit of the duty amount and penalty was granted and recovery was stayed. Early hearing was fixed.

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