Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the appellant had made out a case for waiver of pre-deposit and stay of recovery pending appeal.
Analysis: The appellant had already deposited a substantial part of the duty demand. The dispute turned on the determination of annual capacity under the applicable capacity-determination formula, and the Tribunal found that, prima facie, the capacity had to be assessed by reference to the prescribed distance between pinions rather than the altered distance arising from use of the wobbler. In view of the partial deposit and the prima facie applicability of the formula, the appellant established sufficient grounds for interim protection.
Conclusion: Waiver of pre-deposit was granted and recovery was stayed pending the appeal.
Final Conclusion: The interim relief application succeeded, with the appellant obtaining protection against further recovery during the pendency of the appeal.
Ratio Decidendi: Where the appellant shows a substantial pre-deposit and a strong prima facie challenge to the basis of capacity determination under the prescribed formula, waiver of the remaining pre-deposit and stay of recovery may be granted.