Waiver of pre-deposit and stay of duty recovery were granted on a prima facie case involving goods lost in a dacoity.

A CESTAT, New Delhi - AT decision concerned whether an applicant was entitled to waiver of pre-deposit and stay of recovery of duty on goods lost in a dacoity. The applicant was held to have established a prima facie case for waiver of pre-deposit, and recovery of the duty demand was stayed until disposal of the appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery of duty demanded on goods lost in a dacoity.

Outcome: The applicant was found to have made out a prima facie case for waiver of pre-deposit. Recovery of duty was stayed till disposal of the appeal.

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