Pre-deposit waiver and stay of recovery granted pending appeal against the duty demand.

Waiver of pre-deposit and stay of recovery were granted pending appeal, as the appellants were found entitled to interim protection against enforcement of the duty demand. The CEGAT, New Delhi - AT accepted the request for suspension of recovery during the pendency of the appeal, thereby relieving the appellants from making the disputed pre-deposit at that stage.

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Issues: Whether the appellants were entitled to waiver of pre-deposit of duty and stay of recovery pending appeal.

Outcome: The pre-deposit of duty was waived and recovery was stayed during the pendency of the appeal.

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