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    <title>2015 (2) TMI 125 - CESTAT BANGALORE</title>
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    <description>Conditional waiver of pre-deposit and stay of recovery may be granted where the appellant fails to show a strong prima facie case, but the dispute remains debatable and requires fuller examination at final hearing. In such circumstances, the tribunal may protect both sides by ordering partial deposit, here 25% of the duty demanded after adjustment of any amount already paid, and waiving the balance on compliance. The operative effect is interim relief on terms rather than full waiver, leaving the merits for final adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256125</link>
      <description>Conditional waiver of pre-deposit and stay of recovery may be granted where the appellant fails to show a strong prima facie case, but the dispute remains debatable and requires fuller examination at final hearing. In such circumstances, the tribunal may protect both sides by ordering partial deposit, here 25% of the duty demanded after adjustment of any amount already paid, and waiving the balance on compliance. The operative effect is interim relief on terms rather than full waiver, leaving the merits for final adjudication.</description>
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