Waiver of pre-deposit and stay of recovery granted where excess deposit was already with the Government and hardship was shown.

Waiver of pre-deposit was granted where the disputed amount was already in the Government's possession as excess deposit, making a further deposit unduly burdensome. The appellants had complied with the procedure directed by the Commissioner and established a strong prima facie case on the merits. On that basis, recovery was stayed pending disposal of the appeal.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The amount in dispute was already with the Government by way of excess deposit, and requiring a fresh pre-deposit would cause undue financial hardship. The appellants had also followed the procedure directed by the Commissioner and had shown a strong prima facie case on merits.

Conclusion: Waiver of pre-deposit was granted and recovery was stayed till disposal of the appeal.

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