Prima facie involvement at stay stage justified partial pre-deposit, with balance penalty recovery stayed pending appeal.

At the stay stage, the Tribunal applied a prima facie assessment of the recorded statements and the respective roles of the authorised signatory, excise clerk, sales assistant and commission agent. On that basis, it found sufficient involvement to justify partial pre-deposit as a condition for interim relief. Compliance with the directed deposit entitled the appellants to waiver of the balance penalty and protection from recovery pending disposal of the appeals.

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Issues: Whether the appellants were entitled to waiver of pre-deposit of the balance penalty and stay of recovery pending disposal of the appeals.

Analysis: The order was made at the stay stage on a prima facie assessment of the material, including the recorded statements and the respective roles of the authorised signatory, the excise clerk, the sales assistant and the commission agent. On that prima facie view, the Tribunal found sufficient involvement to justify partial deposit as a condition for interim relief, while protecting the appellants from immediate recovery of the balance amount during the pendency of the appeals.

Conclusion: The appellants were directed to pre-deposit specified amounts, and on compliance the balance penalty was waived and recovery stayed pending the appeals.

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