Limitation objection must be examined when deciding pre-deposit waiver, as it may affect the prima facie case.

While considering exemption from pre-deposit, the Tribunal was required to examine whether the show cause notices were barred by limitation, because that objection could affect the appellant's prima facie case. The limitation plea was not shown to have been independently considered when the waiver application under Section 35F was decided. The matter was therefore sent back for fresh consideration of the limitation objection and for a renewed decision on pre-deposit in that light before the appeal could proceed on merits.

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Issues: Whether, while considering exemption from pre-deposit under Section 35F, the Tribunal was required to examine the plea that the show cause notices themselves were barred by limitation.

Analysis: The Tribunal had decided the application for waiver of pre-deposit, but the limitation objection was not shown to have been independently considered. Since the question whether the notices were time-barred could bear upon the appellant's prima facie case, the matter required reconsideration on that aspect before the appeal could proceed on merits.

Conclusion: The Tribunal was directed to hear the petitioner again on the limitation plea and to decide the application under Section 35F afresh in that light.

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