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Issues: Whether the appellant was entitled to full waiver of pre-deposit and stay of recovery pending appeal.
Analysis: The appeal arose from a classification dispute and the accompanying demand of service tax, interest, and penalty. At the stay stage, the Tribunal found that a prima facie case for complete waiver had not been made out. It therefore applied the pre-deposit requirement and fixed a partial deposit as sufficient for considering the stay request.
Conclusion: Full waiver of pre-deposit was declined. The appellant was directed to deposit 25% of the tax demand within the stipulated time, failing which the appeal would stand dismissed for non-compliance.