Pre-deposit waiver on duty and penalty granted conditionally after partial deposit and proof of hardship.

A pre-deposit dispute turned on whether the appellants had shown a prima facie case and financial hardship sufficient for complete waiver of duty and penalty. The tribunal did not grant full waiver outright; it ordered deposit of Rs. 3 lakh within six weeks. On compliance, the balance duty and penalty were waived and recovery stayed, with the matter listed for compliance.

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Issues: Whether the appellants had made out a prima facie case and financial hardship for complete waiver of the pre-deposit of duty and penalty.

Outcome: The appellants were directed to deposit Rs. 3 lakh within six weeks, and upon such deposit, the balance duty and penalty were waived and recovery stayed; the matter was directed to be listed for compliance.

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