Court grants waiver of pre-deposit due to MRP basis duty payment, abatement denial found unjust. Stay petition allowed.

The court granted the applicant's request for waiver of pre-deposit of duty and interest, as duty was paid on MRP basis, making abatement denial by Revenue unjustified. The court allowed the stay petition for the appeal hearing.

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The applicant filed for waiver of pre-deposit of duty and interest. The Revenue denied abatement on physician samples, but as duty was paid on MRP basis, abatement cannot be denied. Pre-deposit waived for appeal hearing. Stay petition allowed.

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