Prima facie case for interim relief justified waiver of pre-deposit and stay of duty recovery

Interim protection was granted on a prima facie showing that the earlier classification had been approved after departmental testing, while the demand arose only after later re-testing and competing allegations of suppression and limitation. The record was sufficient to justify waiver of pre-deposit and stay of recovery of duty, penalty and interest pending final consideration of the appeal on merits.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery of the duty, penalty and interest demanded in the impugned order.

Analysis: The application was considered at the stage of stay on the basis of the record, including the earlier approval of classification, the departmental test reports, the later re-testing, and the rival contentions on suppression and limitation. The record indicated that the classification had earlier been approved after departmental testing and that the later change in view arose from subsequent test reports. In these circumstances, the appellant showed a prima facie case for interim protection and the demand was regarded as requiring consideration in the appeal on merits.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery.

---