Conflicting rulings on rice bran oil classification justified waiver of pre-deposit and stay of recovery pending appeal.

Conflicting High Court decisions on whether rice bran oil fell within the scope of vegetable oil under the Vegetable Oils Development Board Act, 1983 were treated as sufficient to establish a prima facie case for interim relief. The appellant was also outside the territorial jurisdiction of the High Courts whose rulings were relied on. On that basis, waiver of further pre-deposit of duty and stay of recovery pending appeal were granted.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of duty and stay of recovery pending appeal in view of conflicting High Court decisions on the applicability of the Vegetable Oils Development Board Act, 1983 to rice bran oil.

Analysis: The existence of divergent views of different High Courts on whether rice bran oil falls within vegetable oil was treated as giving rise to a prima facie case. The appellant was also outside the territorial jurisdiction of the High Courts whose decisions were relied upon.

Outcome: Waiver of pre-deposit, over and above the amount already paid, and stay of recovery pending appeal were granted.

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