Pre-deposit waiver at stay stage may be refused when factual issues require detailed scrutiny and only partial interim relief is justified.

At the stay stage, the Tribunal may decline full waiver of pre-deposit where the appeal is arguable but the factual matrix needs detailed examination. On the material placed, it was not persuaded by the explanation regarding alleged mixing of goods, and noted that the units were in adjoining plots, closely inter-linked, and under common management. Because a prima facie assessment required fuller factual scrutiny, complete interim relief was refused and only conditional protection was granted through partial deposit with stay of recovery of the balance on compliance.

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Issues: Whether waiver of pre-deposit of duty and penalty should be granted in the stay applications.

Analysis: The Tribunal noted that both sides relied on Supreme Court authority and that a detailed examination of the applicability of those decisions to the facts would be necessary. On the material placed before it, the Tribunal was not prepared to accept the applicants' explanation regarding the alleged mixing up of goods. It further observed that the units were in adjoining plots, were closely inter-linked, and involved common management. Since a prima facie view required detailed factual examination, which was not possible at the stay stage, the appeals were treated as arguable.

Conclusion: Waiver of full pre-deposit was declined and partial pre-deposit was directed, with stay of recovery of the balance on compliance.

Final Conclusion: The stay applications were disposed of by granting only conditional interim relief and requiring deposit of specified amounts before the appeals could remain stayed.

Ratio Decidendi: At the stay stage, where the appeal appears arguable but the factual matrix requires detailed examination, the Tribunal may refuse complete waiver of pre-deposit and direct partial deposit as a condition for interim protection.

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