Prima facie case and identical prior stay justified waiver of pre-deposit and stay of recovery

A prima facie case for interim relief was found where the dispute involved an identical issue already covered by an unconditional stay in the assessee's own earlier period. The Revenue's reliance on other decisions was held not to match the facts of the present matter, and that distinction did not defeat interim protection. On that basis, pre-deposit of duty, interest and penalty was waived and recovery was stayed until disposal of the appeal.

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

Analysis: The Tribunal noted that the dispute arose on an identical issue in the appellant's own case for an earlier period, where unconditional stay had already been granted. It further found that the Revenue's attempt to distinguish the earlier order by relying on other decisions did not fit the facts of the present matter. On that basis, the Tribunal held that a prima facie case existed for granting interim relief.

Conclusion: The pre-deposit of duty, interest and penalty was waived and recovery was stayed till disposal of the appeal, in favour of the assessee.

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