Pre-deposit relief in tax appeal: Court reduced the deposit condition and directed expeditious disposal on compliance.

In a stay and pre-deposit matter, the Court exercised discretion to reduce the petitioner's pre-deposit burden after noting the petitioner's financial position and the request for early disposal. Without examining the merits of the demand, it directed that deposit of 50% of the duty amount within the stipulated time would entitle the petitioner to have the appeal registered and disposed of expeditiously. The operative effect was relief against the Tribunal's pre-deposit order, with the appeal to proceed upon compliance with the reduced deposit condition.

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Issues: Whether the petitioner was entitled to relief against the Tribunal's pre-deposit order and to a direction permitting the appeal to be entertained on deposit of only 50% of the duty amount.

Analysis: The order under challenge concerned exercise of discretion in a stay/pre-deposit matter. The Court noted the petitioner's financial position and the request for early disposal of the appeal. Without entering into the merits of the demand, the Court moulded the relief by reducing the pre-deposit burden and directing that, upon deposit of 50% of the duty amount within the stipulated time, the appeal be registered and disposed of expeditiously.

Conclusion: Relief was granted to the petitioner by directing pre-deposit of only 50% of the duty amount, with consequent registration and early disposal of the appeal.

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