Pre-deposit waiver denied where cited precedent was factually inapplicable, but partial relief granted subject to further deposit.

Total waiver of pre-deposit was refused in a stay application where the applicants had already made substantial payment but failed to show a sufficient prima facie case for full relief. The Tribunal held that the larger bench ruling relied on was factually inapplicable because, after determination of annual capacity by the Commissioner, there was no change in the company's parameters. Partial waiver was granted instead, subject to further deposit as a condition for hearing the appeal.

---

---

Issues: Whether complete waiver of pre-deposit was warranted in the application for stay.

Analysis: The applicants had already deposited a substantial part of the duty demanded, but the Tribunal found that the larger bench ruling relied upon was not applicable on the facts because, after determination of annual capacity by the Commissioner, there was no change in the company's parameters. On a prima facie view, the matter was not fit for total waiver, and further deposit was directed as a condition for hearing the appeal.

Conclusion: Complete waiver of pre-deposit was declined, but partial waiver was granted on condition of depositing an additional amount.

Final Conclusion: The stay application was allowed only to a limited extent, and the appeal was directed to proceed after compliance with the pre-deposit condition.

Ratio Decidendi: In a stay application, total waiver of pre-deposit may be denied where the cited precedent is factually inapplicable and the case does not disclose a sufficient prima facie basis for full relief.

---