Related-person valuation dispute led to partial pre-deposit, with balance recovery stayed pending compliance.

In a valuation dispute involving alleged related-person sales, the Tribunal held that the relationship issue and the applicability of Rule 9 to the clearances required detailed examination at final hearing, so full waiver of pre-deposit was not justified. Considering the appellant's financial hardship alongside the need to protect revenue, it directed only a partial pre-deposit. The appellant was required to deposit Rs. 10 lakhs within six weeks, pre-deposit of penalty was waived for MMPL, and recovery of the balance demand was stayed subject to compliance.

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Issues: Whether pre-deposit pending appeal should be waived in a dispute concerning valuation on the basis of related-person sales and whether recovery of the balance demand should be stayed.

Analysis: The Tribunal noted that the question whether the appellant and the buyer were related persons, and whether Rule 9 of the valuation rules applied to the entire clearances, required detailed examination at the stage of final hearing. It also noted that the appellate order did not clearly establish that the issue had been thoroughly examined. Considering the pleaded financial hardship and the need to protect the revenue, the Tribunal found it appropriate to direct a partial pre-deposit instead of full waiver.

Conclusion: Partial waiver was granted. The appellant was directed to deposit Rs. 10 lakhs within six weeks, pre-deposit of penalty was waived for MMPL, and recovery of the balance demand was stayed subject to compliance.

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