Pre-deposit waiver and interim protection granted against coercive recovery pending final disposal of the appeals.

Waiver of pre-deposit was granted in respect of the duty, penalty and interest demanded in the impugned order, and the revenue authorities were restrained from taking coercive recovery steps until final disposal of the appeals. The operative effect was interim protection for the appellant pending hearing on the merits.

---

---

Issues: Waiver of pre-deposit of the duty, penalty and interest demanded in the impugned order, and protection against coercive recovery pending final hearing.

Outcome: The condition of pre-deposit was waived and the revenue authorities were restrained from taking coercive steps until final disposal of the appeals.

---