Waiver of pre-deposit granted where earlier Tribunal orders and undue hardship justified relief in the stay application.

Waiver of pre-deposit was granted after the Tribunal considered earlier orders relied on by the assessee and accepted that insisting on deposit would cause undue hardship. The stay application was therefore allowed on the basis that the case was fit for waiver, relieving the assessee from the pre-deposit requirement pending further proceedings.

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Issues: Whether the assessee was entitled to waiver of the pre-deposit ordered in the stay application.

Analysis: The request for waiver was considered in light of the earlier Tribunal orders cited on behalf of the assessee and the plea that insistence on pre-deposit would cause undue hardship. The Tribunal found the case fit for waiver of pre-deposit.

Conclusion: Waiver of pre-deposit was granted in favour of the assessee.

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