Waiver of pre-deposit granted where certificate requirement was treated as procedural and machinery installation had been intimated.

A prima facie case for waiver of pre-deposit was found where a provisional certificate had been issued, secured payment had been made for plant and machinery, and installation had already been intimated. The Tribunal treated the certificate requirement as procedural in nature and accepted the appellants' stay plea on that basis. In the connected stay petitions, the same reasoning was applied because the issue was materially similar. The requirement of pre-deposit was therefore waived pending disposal of the appeals.

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Issues: Whether the appellants made out a prima facie case for waiver of pre-deposit pending disposal of the appeals.

Analysis: The Tribunal noted that the Committee had initially issued a provisional certificate and that secured payment had been made for purchase of plant and machinery. It also considered the Board's letter dated 24th/25th July, 2006, and the contention that the requirement of a certificate was only procedural, with installation of the machinery having already been intimated. In the connected stay petitions, the Tribunal applied the same reasoning, holding the issue to be similar.

Conclusion: The appellants succeeded on the stay issue and the requirement of pre-deposit was waived till disposal of the appeals.

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