Conditional waiver of penalty stayed recovery in excise proceedings, with relief limited by differing prima facie evidence.

Conditional waiver of the balance penalty and stay of recovery in excise penalty proceedings were granted only in part. The plea of negligence was held prima facie unacceptable on the facts, but the absence of evidence of any specific act against one applicant distinguished his position from the others. On that basis, interim protection was allowed for the first two applicants subject to deposit of the specified amount, while the same relief was not extended to the remaining applicant on the same footing.

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Issues: Whether the applicants were entitled to waiver of the balance penalty and stay of recovery in the penalty proceedings, and whether a prima facie case existed in favour of all applicants.

Analysis: The application arose from penalties imposed on the applicants in excise proceedings. The order records that the plea of negligence was prima facie unacceptable on the facts, but it also finds an absence of evidence of any specific act against one applicant, thereby distinguishing his position from that of the others. On that basis, conditional relief was considered appropriate for the first two applicants.

Conclusion: Conditional waiver of the balance penalty and stay of recovery were granted to the first two applicants upon deposit of the specified amount; the relief was not extended on the same footing to the remaining applicant.

Final Conclusion: The stay application was granted only in part, with interim protection made conditional on deposit, and the matter remained pending subject to compliance.

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