Prima facie case for waiver of pre-deposit in DTA sale dispute leads to interim stay and penalty relief.

In an appeal before CESTAT, New Delhi, the appellant sought waiver of pre-deposit in a dispute over denial of DTA sale benefits and the resulting demand of duty and penalty. The Tribunal found a prima facie case for interim relief and granted a stay of recovery pending final hearing. It also waived pre-deposit of the duty and penalty, including the penalty imposed on the General Manager.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of duty and penalty in an appeal concerning denial of DTA sale benefits and the consequent demand of duty and penalty.

Outcome: The Tribunal granted interim stay and waived pre-deposit of duty and penalty, including the penalty imposed on the General Manager, pending final hearing.

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