Unconditional stay of duty recovery granted where the stay plea matched earlier cases and no distinguishing facts were shown.

Unconditional stay of recovery was granted because the stay application was treated as factually identical to earlier matters in which similar interim relief had already been allowed. No distinguishing feature was shown to justify refusing the same treatment, so the confirmed duty demand was stayed unconditionally until disposal of the appeal.

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Issues: Whether unconditional stay of recovery of the confirmed duty demand was warranted in the stay application.

Analysis: The application was considered on the footing that the facts and issue were identical to earlier stay matters in which unconditional stay had already been granted. No separate distinguishing feature was shown to deny similar interim relief.

Outcome: The stay petition was allowed and recovery of the duty demand was stayed unconditionally till disposal of the appeal.

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