Pre-deposit waiver requires undue hardship; partial relief may be conditioned to secure penalty recovery.

Dispensation of pre-deposit requires a showing of undue hardship, and the Tribunal may impose conditions to secure realization of the penalty. Mere assertion of a strong case on merits was insufficient by itself, but the materials justified partial relief. Conditional waiver of pre-deposit was granted only in part, subject to deposit of specified portions of the penalty and furnishing security for the balance, while the request for stay of operation of the impugned order was rejected.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of the penalty amount and whether stay of operation of the impugned order could be granted.

Analysis: The Tribunal applied the settled principles governing dispensation of pre-deposit, namely that the applicant must show undue hardship and that the Tribunal may impose suitable conditions to safeguard realization of the penalty. Mere assertion of a good case on merits was found insufficient by itself, but the material justified partial dispensation. The Tribunal also declined to grant stay of the impugned order.

Conclusion: Waiver of pre-deposit was granted only in part, subject to deposit of specified percentages of the penalty and furnishing security for the balance, while the prayer for stay of operation of the order was rejected.

Final Conclusion: The applications were disposed of by granting conditional and partial relief against pre-deposit, with the main appeals left to proceed subject to compliance.

Ratio Decidendi: Dispensation of pre-deposit requires proof of undue hardship, and the Tribunal may condition relief so as to secure realization of the penalty.

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