Pre-deposit waiver for enhanced penalty granted where the main appeal was already pending and stay relief existed.

Interim protection was granted against recovery of an enhanced penalty pending appeal, because the appellant had already secured stay relief on the earlier demand and penalty and the challenge to the confirmation order was still pending. The Tribunal treated the dispute as fit to be considered together with the main appeal and waived the pre-deposit of the penalty imposed in the impugned order until disposal of the appeal.

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Issues: Whether the pre-deposit of the penalty amount imposed in the impugned order should be waived pending disposal of the appeal.

Analysis: The appellant had already obtained a stay in respect of the earlier demand and penalty, and the Tribunal noted that the challenge to the confirmation order was already pending. In these circumstances, and considering that the dispute could be taken up along with the main appeal, the Tribunal found it appropriate to grant interim protection against recovery of the enhanced penalty demanded in revision.

Conclusion: The pre-deposit of the penalty imposed in the impugned order was waived till disposal of the appeal.

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