Prima facie assessment and financial hardship supported partial pre-deposit relief with waiver of balance and stay of recovery.

In an excise duty and penalty appeal, the tribunal considered whether waiver of the remaining pre-deposit and stay of recovery could be granted on a prima facie assessment of the case together with the appellant's financial hardship. It directed the appellant to make a partial deposit within three months and, on compliance, the balance of the duty demand and penalty was waived and recovery stayed.

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Issues: Whether, in the appeal against demand of excise duty and penalty, waiver of the remaining pre-deposit and stay of recovery could be granted on a prima facie assessment of the case and the appellant's financial hardship.

Outcome: The appellant was directed to deposit Rs. 80 lakhs within three months, whereupon the balance of the duty demand and penalty stood waived and recovery stayed.

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