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Issues: Whether the appellant was entitled to unconditional waiver of pre-deposit and stay pending the appeal.
Analysis: The appellant was a public sector undertaking and had imported the goods as a nominee of the Government of India. On the material placed, a prima facie case was made out in favour of the appellant. In the circumstances, the Tribunal considered it to grant interim protection without insisting on pre-deposit.
Conclusion: Unconditional waiver of pre-deposit and stay pending appeal granted in favour of the appellant.