Pre-deposit waiver and recovery stay granted after Tribunal found a prima facie case on limitation and merits.

Waiver of pre-deposit and stay of recovery were granted pending appeal because earlier Tribunal decisions on similar facts had already considered limitation and merits, and those decisions indicated that the extended period was not invocable. The Bench recorded a prima facie view that the appellant had made out a good case for interim relief, so pre-deposit was waived and recovery stayed until disposal of the appeal. The request for early hearing was also accepted.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.

Analysis: The order records that an identical controversy had already been considered in earlier Tribunal decisions, including on limitation and on merits, and notes that those decisions indicated that the extended period was not invocable in similar facts. On that basis, the Bench formed a prima facie view that the appellant had made out a good case for interim relief.

Conclusion: Pre-deposit was waived and recovery stayed till disposal of the appeal, and the request for early hearing was accepted.

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