Conditional stay in tax appeal granted on pre-deposit after prima facie review of limitation and classification issues.

Pending appeal, the appellant's request for full waiver was not accepted on a prima facie assessment of the record, including the limitation plea, the classification dispute over use of a concrete mixer vehicle, and the claim to abatement under the relevant notification. The matter was treated as fit for conditional stay rather than complete relief, so the appellant was required to make a pre-deposit of Rs. 8 lakhs within the stipulated time. On compliance, recovery of the remaining demand was stayed during the pendency of the appeal.

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Issues: Whether, pending appeal, the appellant should be directed to make a pre-deposit and be granted stay of recovery of the balance demand.

Analysis: The order notes the appellant's plea on limitation, classification of the activity involving use of a concrete mixer vehicle, and entitlement to abatement under the relevant notification. On a prima facie view of the record, and considering the nature of the activity and the competing submissions, the matter was treated as fit for conditional stay rather than full waiver.

Conclusion: The appellant was directed to pre-deposit Rs. 8 lakhs within the stipulated time, and on compliance, recovery of the balance demand was stayed during pendency of the appeal.

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