Limitation plea must be prima facie considered before refusing pre-deposit waiver and stay relief.

A waiver of pre-deposit cannot be refused without a prima facie examination of a specifically raised limitation plea. Where the appellant contended that the demand was time-barred in both the appeal and the waiver application, and the tribunal did not address that contention, the refusal to grant waiver was legally unsustainable. The order was therefore quashed and the matter remitted for fresh consideration of the waiver and stay applications, with the question of limitation to be examined in accordance with law.

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Issues: Whether the Tribunal's refusal to waive pre-deposit could stand when the plea that the demand was time-barred had not been considered in prima facie terms.

Analysis: The plea of limitation had been specifically raised in the appeal and in the waiver application. The impugned refusal of waiver did not address that contention. In such circumstances, the waiver request required fresh consideration, including a prima facie examination of whether the demand was time-barred, before deciding the waiver and stay applications in accordance with law.

Conclusion: The impugned order was quashed and the matter was remitted for fresh consideration of the waiver and stay applications on the question of limitation.

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