Unconditional waiver of pre-deposit and stay of recovery granted on a prima facie case for interim relief.

Unconditional waiver of pre-deposit was granted and recovery of the disputed amount was stayed pending disposal of the appeal, as the appellants showed a prima facie better case for interim relief. The decision was reached after considering the correspondence exchanged with the department and the observations made by the High Court. Early hearing was also fixed, reflecting that interim protection was justified on the materials placed before the tribunal.

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Issues: Whether the appellants were entitled to unconditional waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The application was considered in the light of the correspondence exchanged with the department and the observations made by the High Court. On a prima facie view, the appellants were found to have a better case for interim relief.

Outcome: Unconditional waiver of pre-deposit was granted and recovery of the disputed amount was stayed during the pendency of the appeal, with early hearing fixed.

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