Pre-deposit waiver and stay of recovery granted where isolated retail price references could not be generalised across wider sales.

Pre-deposit was waived and recovery stayed where the duty demand rested on isolated retail price references from three outlets, while the appellant showed a much wider sales network across shops, dhabas, restaurants and cinema halls. The Tribunal treated the broader sales pattern as making the isolated instances incapable of generalisation and noted that the demand required examination at final hearing. An arguable case and financial hardship were also recorded, supporting interim relief pending disposal of the appeals.

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Issues: Whether the pre-deposit condition should be waived and stay of recovery granted pending final hearing of the appeals, where the duty demand was based on isolated retail price references.

Analysis: The demand was founded on the price of Rs. 10 per bottle allegedly shown at three outlets, while the appellant contended that its sales in Varanasi extended to a very large number of shops, dhabas, restaurants, and cinema halls, making the isolated instances incapable of generalisation. The order recorded that the issue required examination at the time of final hearing and that an arguable case had been made out. Financial hardship was also noted.

Outcome: The pre-deposit condition was waived and stay of recovery was granted.

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