Pre-deposit waiver and stay of recovery granted where substantial deposit already secured the disputed duty during appeal.

Where the assessee had already made a substantial deposit pursuant to the Commissioner's order, that deposit was treated as sufficient basis to dispense with any further pre-deposit requirement during the appeal. The condition was waived on the basis that the amount remained with the concerned Commissioner's office, and recovery of the confirmed duty was stayed pending disposal of the appeal.

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Issues: Whether the condition of pre-deposit of the duty confirmed could be waived, and recovery stayed, pending the appeal.

Analysis: The assessee had already deposited a substantial amount pursuant to the Commissioner's order. This deposit was considered sufficient to justify dispensing with the further pre-deposit requirement during the pendency of the appeal, provided the amount remained with the concerned Commissioner's office.

Outcome: The pre-deposit condition was waived and recovery of the confirmed amount was stayed during the pendency of the appeal.

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