Strong prima facie case justified stay relief, waiver of pre-deposit, and release of detained machinery during appeal.

Pending appeal, the Tribunal considered whether a strong prima facie case justified dispensing with pre-deposit, staying recovery, and securing release of machinery detained by the Revenue. Finding the facts similar to an earlier order in the appellants' own case and noting that no stay of that order by the Supreme Court was shown, it treated the earlier reasoning as supporting interim relief. It therefore exercised inherent powers to waive pre-deposit, restrained recovery proceedings during the appeal, and held that detention of the machinery was not justified, directing its release.

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Issues: Whether, pending the appeal, the appellants were entitled to stay of pre-deposit and recovery proceedings and to release of the machinery detained by the Revenue.

Analysis: The Tribunal found the facts to be similar to an earlier decision in the appellants' own case and considered that the Revenue had not shown that the earlier order had been stayed by the Supreme Court. On that basis, the Tribunal held that the appellants had made out a strong prima facie case on merits. It therefore exercised its inherent powers to dispense with pre-deposit, restrained the Revenue from pursuing recovery during the pendency of the appeal, and held that detention of machinery during the pendency of the stay application was not justified.

Conclusion: The appellants were entitled to stay relief, and the detained machinery was ordered to be released.

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