Pre-deposit waiver and recovery stay granted in cess dispute over rice bran oil, with reference to a Larger Bench

Pre-deposit of the demanded amount was waived and recovery was stayed pending appeal in a dispute over cess on rice bran oil under the Vegetable Cess Act, 1983. The appellants obtained interim relief on the basis of the appeal proceedings, and the matter was directed to be placed before a Larger Bench for further consideration.

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Issues: Whether pre-deposit of the demanded amount should be waived and recovery stayed during the pendency of the appeal in a dispute concerning levy of cess on rice bran oil under the Vegetable Cess Act, 1983.

Outcome: The appellants were granted waiver of pre-deposit and recovery of the amount was stayed during the pendency of the appeal, and the matter was directed to be placed before a Larger Bench.

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