Prima facie case for waiver of pre-deposit where staged fabrication and manufacturer liability remained disputed.

A prima facie case justified waiver of pre-deposit and stay of recovery where the tanks appeared to have been fabricated in stages and not brought into existence as excisable goods before installation. The materials also disclosed a substantial interim dispute on who could be treated as the manufacturer of the tanks, leaving the liability question arguable at the stay stage. On that basis, pre-deposit of duty and penalties was waived and recovery stayed during the appeal.

---

---

Issues: Whether the applicants had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of the demanded duty and penalties.

Analysis: The application was considered on the limited question of interim relief. The materials placed showed a plausible case that the tanks were fabricated in stages and did not come into existence as excisable goods prior to installation. There was also a substantial prima facie dispute as to who could be treated as the manufacturer of the tanks, making the liability issue arguable at the interim stage.

Conclusion: The applicants were entitled to waiver of pre-deposit of the duty and penalties and to stay of recovery during the pendency of the appeal.

---