Pre-deposit waiver granted only partly where classification claim lacked evidence and financial hardship was not shown.

Waiver of pre-deposit was sought in an appeal against duty demand, but the plea that the goods had long been classified under the claimed heading was unsupported by evidence and no financial hardship was pleaded. On that basis, the tribunal granted only partial relief: a conditional deposit was required as a pre-condition for waiver, while the balance duty was waived and recovery stayed pending appeal.

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Issues: Waiver of deposit of duty and stay of recovery pending appeal.

Analysis: The application sought waiver of pre-deposit of duty. The plea that the goods had been classified under the claimed heading for several years was not supported by evidence. Financial hardship was not pleaded. The order therefore required a partial deposit as a condition for relief, while granting waiver of the balance and stay of recovery.

Outcome: Partial waiver of pre-deposit granted on condition of depositing Rs. 12 lakhs within two months, with waiver of the balance duty and stay of recovery.

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