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Issues: Whether waiver of pre-deposit should be granted in view of the applicants' repeated non-appearance and earlier dismissal of the appeals for non-compliance with the statutory pre-deposit requirement; and whether conditional stay could be extended on partial deposit.
Analysis: The applicants did not appear on the adjourned date and had earlier sought adjournment. The appeals had already been dismissed for non-compliance with the pre-deposit requirement under section 35F. In these circumstances, the Tribunal held that the applicants were not serious in prosecuting the stay petitions and directed deposit of 50% of the duty demanded in each case within the stipulated time, with waiver of the balance and stay of recovery only upon compliance.
Outcome: Conditional stay granted on partial pre-deposit. The stay petitions were disposed of with a direction to deposit 50% of the duty demanded in each case within eight weeks, failing which the appeals would stand dismissed without further notice.