Pre-deposit waiver for penalty was refused in full, but partial deposit secured stay of recovery pending appeal.

The matter concerned whether complete waiver of pre-deposit of penalty and stay of recovery should be granted pending appeal. The tribunal found that the appellant had not established a sufficient prima facie case for full dispensation, although insisting on full payment would cause undue financial hardship. It therefore required a deposit of Rs. 75,000 within 12 weeks, and on compliance the balance penalty was waived and recovery stayed during the appeal. Failure to make the deposit would result in dismissal of the appeal without further notice.

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Issues: Whether the appellant had made out a case for waiver of the entire pre-deposit of penalty and stay of recovery during pendency of the appeal.

Analysis: The appeal involved challenge only to the personal penalty, and the merits required detailed examination at the final stage. The appellant did not establish a sufficient prima facie case for complete dispensation of pre-deposit, though insistence on full payment would cause undue financial hardship.

Outcome: The appellant was directed to deposit Rs. 75,000 within 12 weeks, and on such deposit the balance penalty was waived and recovery stayed during the pendency of the appeal. Failure to comply would result in dismissal of the appeal without further notice.

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