Unconditional pre-deposit waiver granted where the Tribunal found a prima facie case and allowed interim stay of recovery.

Unconditional dispensation of pre-deposit and stay of excise duty recovery were granted because the Tribunal found a prima facie case on the facts placed before it and accepted the plea for interim relief. The application concerned waiver of pre-deposit pending disposal of the matter, and the Tribunal held that the applicant was entitled to unconditional stay of recovery.

---

---

Issues: Whether the applicant was entitled to unconditional dispensation of pre-deposit and stay of recovery of the excise duty demand.

Analysis: The application was for waiver of pre-deposit and stay of recovery. The Tribunal accepted that the applicant had a prima facie case on merits, on the facts placed before it, and found merit in the plea for interim relief.

Conclusion: The stay petition was allowed unconditionally.

---