Pre-deposit waiver granted on prima facie non-service claim, with balance of convenience favouring the appellants.

Waiver of pre-deposit of duty and penalty was granted at the interim stage where the appellants asserted that the Commissioner (Appeals)'s order on the stay application had not been served. In the absence of a reply from the Commissioner and on the prima facie view then available, the balance of convenience was treated as favouring the applicants. The pre-deposit requirement was therefore waived for hearing of the appeals, and the matter was adjourned.

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Issues: Whether waiver of pre-deposit of duty and penalty should be granted where the appellants asserted non-service of the Commissioner (Appeals)'s order on the stay application.

Analysis: The application was considered at the interim stage. The appellants' contention was that the order on the waiver application had not been served, and the matter had been adjourned earlier to verify this fact. In view of the absence of a reply from the Commissioner and the prima facie position, the balance of convenience was treated as favouring the applicants.

Outcome: Pre-deposit of duty and penalty was waived for the purpose of hearing of the appeals, and the matter was adjourned.

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