Prima facie case supports waiver of pre-deposit of penalty pending appeal in a challenge involving alleged form misuse.

A prima facie case justified waiver of pre-deposit of penalty pending appeal, as the Tribunal found that the notice and order disclosed enough material in the appellant's favour. The allegation that employees misused blank signed forms was held insufficient, at this stage, to sustain the penalty for the limited purpose of deciding stay relief. Pre-deposit of the penalty was therefore waived during the pendency of the appeal.

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

Analysis: The Tribunal found, on a careful consideration of the notice and the order, that the material on record disclosed a prima facie case in favour of the appellant. The contention that the alleged misuse of blank signed forms by employees was insufficient, at this stage, to sustain the penalty was accepted for the limited purpose of waiver.

Outcome: Pre-deposit of the penalty was waived pending the appeal.

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