Prima facie case for waiver of pre-deposit accepted where joint filing supported maintainability at the interim stage.

The Tribunal found that the appellant had made out a sufficient prima facie case at the interim stage to justify dispensing with the pre-deposit requirement. It noted that the challenge arose from refusal to consider the merits on the ground that no separate appeal had been filed against the personal penalty, while the reply to the show-cause notice and the appeal before the Commissioner (Appeals) had been filed jointly with the firm and no earlier objection had been raised on maintainability. On that basis, waiver of pre-deposit was granted.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit.

Analysis: The appeal challenged the refusal to consider the merits on the ground that a separate appeal had not been filed against the personal penalty. The appellant relied on the fact that the reply to the show-cause notice and the appeal before the Commissioner (Appeals) had been filed jointly with the firm, and that no objection had earlier been raised regarding maintainability on that footing. On a perusal of the record, the Tribunal found that the appellant had shown a sufficient case at the interim stage to justify dispensing with the pre-deposit requirement.

Conclusion: The appellant was held entitled to waiver of pre-deposit.

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