Pre-deposit waiver and recovery stay granted where the Tribunal followed its earlier stay order in the same case.

Pre-deposit of duty, interest and penalty was waived and recovery stayed pending disposal of the appeals because the matter was found identical to an earlier stay order in the applicants' own case. Applying the same factual and legal position, the Tribunal held that interim protection was justified. The operative effect was that the appellants were relieved from making the pre-deposit and the department's recovery action remained stayed until the appeals were decided.

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Issues: Whether pre-deposit of duty, interest and penalty should be waived and recovery stayed pending disposal of the appeals.

Analysis: The matter was found to be identical to an earlier stay order passed by the Tribunal in the applicants' own case. Following that earlier decision and considering the same factual and legal position, the Tribunal held that the applicants had made out a case for interim protection.

Conclusion: Pre-deposit of duty, interest and penalty was waived and stay of recovery was granted till disposal of the appeals.

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