Duty pre-deposit waived on comparable facts, with recovery stayed during pendency of the appeal.

Interim relief pending appeal was granted where the appellants sought dispensation of duty pre-deposit and stay of recovery on the basis of small-scale industry exemption and undue hardship. The Tribunal treated the facts as comparable to earlier orders in which unconditional stay had been allowed, and found no reason to depart from that approach. As a result, the duty deposit was dispensed with and the Revenue was restrained from pursuing recovery until disposal of the appeal.

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Issues: Whether the appellants were entitled to dispensation of the duty deposit and stay against recovery pending appeal.

Analysis: The appeal was considered in the light of earlier Tribunal orders on similar facts, where unconditional stay had been granted. The appellants claimed the benefit of the small-scale industry exemption and asserted that insistence on deposit of the demanded duty would cause undue hardship. On the material before it, the Tribunal found the facts comparable to the earlier matter and saw no reason to depart from that approach.

Conclusion: The duty deposit was dispensed with and the Revenue was restrained from pursuing recovery during the pendency of the appeal.

Final Conclusion: Interim relief was granted in full, relieving the appellants from pre-deposit and recovery action until disposal of the appeal.

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