Pre-deposit exemption and appeal hearing without deposit condition directed after Tribunal reconsideration was found unnecessary.

The Court interfered with refusal to modify the pre-deposit exemption because the Tribunal had not considered the later decision relied on by the petitioner, and sending the matter back would only delay the appeal and duplicate proceedings. To secure an early determination, the Court set aside the impugned order and directed that the appeal be heard without insisting on the deposit condition, with disposal within two months.

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Issues: Whether the order refusing modification of the pre-deposit exemption deserved interference and whether the appeal should be heard without insisting on the deposit condition.

Analysis: The petition challenged the refusal to modify the earlier order concerning pre-deposit for maintaining the appeal. The Court noted that the Tribunal had not examined the effect of the later decision relied upon by the petitioner and that a fresh round of reconsideration would only cause delay and duplication. To secure an early decision, the Court found it to direct disposal of the appeal itself within a fixed time instead of remitting the matter for reconsideration.

Conclusion: The impugned order was set aside and the appeal was directed to be heard without enforcing the condition of deposit of Rs. 10 lakhs, with the appeal to be disposed of within two months.

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