Pre-deposit waiver and stay of duty recovery granted where molasses storage was prima facie within department's knowledge and notice seemed time-barred.

Interim relief was granted in a dispute over duty demand on molasses stored in katcha pits within licensed premises. The Tribunal found prima facie that the storage appeared to be within the department's knowledge and that the notice appeared time-barred, with the six-month limitation period counted from withdrawal of permission on 1-8-1988. In view of these factors, and the earlier stay order in the same matter, the Tribunal waived the pre-deposit requirement and stayed recovery of the duty demand.

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Issues: Whether the appellants were required to make pre-deposit and whether recovery of the duty demand should be stayed in view of the prima facie plea that storage of molasses in katcha pits within the licensed premises was within the department's knowledge and that the demand appeared time-barred.

Analysis: The Tribunal noticed that the storage of molasses in katcha pits within the licensed premises appeared to be within the knowledge of the department. It also recorded, prima facie, that the notice appeared to be barred by limitation, the relevant six-month period being counted from the withdrawal of permission on 1-8-1988. On that basis, and also in light of the earlier stay order in the same matter, the Tribunal found justification to grant interim protection.

Outcome: Requirement of pre-deposit was waived and recovery of the duty demand was stayed.

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