Pre-deposit waiver and recovery stay were granted to a Government undertaking after prima facie reliance on the Board circular.

CESTAT Bangalore considered whether a Government of India undertaking was entitled to full waiver of pre-deposit and stay of recovery pending appeal. The order records a prima facie view that the Board's circular applied to the facts, and noted the special footing of Government-run units when examining deposit requirements. Taking the overall facts and circumstances, including the merits urged by the appellant, the tribunal granted full waiver of pre-deposit and stayed recovery until disposal of the appeal.

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Issues: Whether the appellant was entitled to full waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The appellant was a Government of India undertaking, and the order records a prima facie view that the Board's circular had applicability to the facts. The order also notes the special footing of Government-run units while considering deposit requirements and refers to the overall facts and circumstances, including the merits urged by the appellant.

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

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