Judgment : By consent of both the parties, the main Writ Petition itself is taken up for final disposal. By an interim order dated 27-4-1993, I directed the petitioner to deposit a sum of Rs. 7, 00, 000/- on or before 31-5-1993 as a condition for staying the demand for payment of penalty. That amount has been paid though after getting an order of extension. The Writ Petition itself is directed against the order relating to waiver of pre-deposit in the appeal filed by the petitioner. The Tribunal has very carefully and judiciously considered all the aspects of the case and the difficulties of the petitioner before holding that as a condition for the waiver of pre-deposit, the petitioner should deposit a sum of Rs. 20, 00, 000/-. I am fully satisfied that the Tribunal has passed a very correct and judicious order. But, in matters like this, the plea of the party that he is really unable to pay the entire amount of Rs. 20 lakhs cannot be ignored and that is the reason for filing the present Writ Petition. To find out thebona fideof the petitioner, I had directed the payment of Rs. 7 lakhs on or before 31-5-1993 and that amount has been paid though after getting an order of extension. Taking this into consideration, I am inclined to grant some relief to the petitioner more by way of sympathy and because of the inability of the petitioner to pay the balance. The appeal is said to be posted for hearing on 20-9-1993. Having regard to all the circumstances, I am of the opinion that the appeal itself can be taken up for final disposal and disposed of one way or the other, so that the petitioner will know where he stands. In this view of the matter, I modify the order of the Tribunal dated 5-3-1993 and instead of Rs. 20 lakhs directed by them, I direct that the payment of Rs. 7 lakhs should be taken to be sufficient for waiving the pre-deposit. The Tribunal is therefore, directed to proceed with the appeal and dispose of the same one way or the other, in accordance with law. The Writ Petition is ordered in the above terms and there will be no order as to costs.