Pre-deposit waiver and recovery stay granted for mining-area transportation activities where loading and unloading were incidental.

Pre-deposit was waived and recovery stayed pending disposal of the appeals because the disputed activities were treated as transportation and related excavation within a mining area, with loading and unloading regarded as merely incidental. Earlier Tribunal decisions cited by the appellants were considered applicable on those facts, and the demand was therefore not treated as requiring immediate recovery during the pendency of the appeals.

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Issues: Whether pre-deposit of dues should be waived and recovery stayed pending disposal of the appeals.

Analysis: The appeals concerned transportation and related excavation activities within a mining area. The earlier Tribunal decisions relied upon by the appellants were found applicable on the facts, indicating that the activities were principally movement of minerals within the mining area and that any loading or unloading was merely incidental. In that view, the demand was not treated as warranting immediate recovery during the pendency of the appeals.

Conclusion: Pre-deposit was waived and recovery was stayed till disposal of the appeals.

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