Predeposit waiver and stay of recovery granted where the disputed amount was small and prior stay relief already existed.

A stay application before CESTAT Chennai concerned whether predeposit of the tax demand and connected dues should be waived and recovery stayed pending appeal. The Tribunal noted that the amount involved was small and relied on its earlier stay order in the same matter, finding no reason to depart from that approach at the predeposit stage. Waiver of predeposit was granted and collection of the dues was stayed during pendency of the appeal.

---

---

Issues: Whether predeposit of the tax demand and the connected dues should be waived and recovery stayed during pendency of the appeal.

Analysis: The amount involved was stated to be small. The Tribunal also noted its earlier stay order in the matter and found no reason to depart from that course at the stage of considering predeposit.

Conclusion: Waiver of predeposit was granted and collection of the dues was stayed during the pendency of the appeal.

---