https://www.taxtmi.com/caselaws?id=89973 In stay matters, waiver of pre-deposit may be granted where a prima facie case is shown and the balance of convenience does not justify insisting on full deposit, even if a limited deposit is imposed. Here, the tribunal accepted prima facie objection that penalty should not be imposed both on a proprietary concern and its proprietor, but found the material insufficient for complete waiver, so the concern obtained waiver while the proprietor was directed to deposit part of the penalty. For the third applicant, the penalty rested only on ownership of a godown, and his prima facie explanation of leasing and subletting justified waiver of pre-deposit and stay of recovery. en-us Fri, 05 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89973 In stay matters, waiver of pre-deposit may be granted where a prima facie case is shown and the balance of convenience does not justify insisting on full deposit, even if a limited deposit is imposed. Here, the tribunal accepted prima facie objection that penalty should not be imposed both on a proprietary concern and its proprietor, but found the material insufficient for complete waiver, so the concern obtained waiver while the proprietor was directed to deposit part of the penalty. For the third applicant, the penalty rested only on ownership of a godown, and his prima facie explanation of leasing and subletting justified waiver of pre-deposit and stay of recovery. Case-Laws Customs Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89973