Prima facie case on exemption classification secured unconditional stay and waiver of pre-deposit pending regular hearing.

The Tribunal treated an earlier order on the same exemption notification as giving the applicants a strong prima facie case for stay purposes, and held that any factual distinction between cabs and taxis could be examined at the regular hearing. On that limited basis, it granted unconditional stay of recovery and waived pre-deposit pending disposal of the dispute under Notification No. 162/86.

---

---

Issues: Whether the applicants were entitled to unconditional waiver of pre-deposit and stay of recovery proceedings in view of an earlier Tribunal order on the same exemption notification, and whether the goods cleared as cabs could be distinguished from taxis for the purpose of exemption under Notification No. 162/86.

Analysis: The Tribunal noted that the dispute had already been considered in an earlier order and that any factual distinction between cabs and taxis could be examined at the stage of regular hearing. For the limited purpose of the stay application, the Tribunal found that the applicants had made out a strong prima facie case.

Outcome: Unconditional stay was granted and pre-deposit was waived.

---