Pending appeal deposit relief granted; recovery stayed and the appeal must be decided on merits without insisting on any deposit.

Pending appeal, the Court declined to examine the merits of whether advertisement expenses could be added to assessable value and confined itself to the procedural issue of deposit. It held that, on the facts and circumstances, the assessee should not be required to make any deposit while the appeal remained pending. The High Court order directing deposit and the appellate authority's refusal to grant relief were set aside, and the appellate authority was directed to hear and decide the appeal on merits without insisting on any deposit and to do so expeditiously.

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Outcome: The assessee was granted interim relief against pre-deposit during the pendency of the appeal before the appellate authority, and the orders insisting on deposit were set aside.

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