Prima facie stay relief on deputation records and prior stay support led to waiver of pre-deposit and recovery stay.

Prima facie interim relief was found justified where employees were deputed to associate companies of UTI and the record did not show deputation for consideration. The existing stay order in a similar matter was treated as supporting the applicant's case, and this was sufficient to grant waiver of pre-deposit of duty, interest and penalty and to stay recovery pending disposal of the appeal.

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Issues: Whether the applicant had made out a prima facie case for waiver of pre-deposit of duty, interest and penalty and for stay of recovery during the pendency of the appeal.

Analysis: The application was considered on the basis that employees were deputed to associate companies of UTI and that the record did not show deputation for consideration. The existing stay order relied upon by the applicant in a similar matter was taken into account, and this was treated as supporting the applicant's case for interim relief.

Outcome: Waiver of pre-deposit was granted and recovery of the dues was stayed pending disposal of the appeal.

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