Pre-deposit waiver modified after partial payment and financial difficulty, allowing the appeal to proceed.

The Court modified the Tribunal's pre-deposit condition after considering the petitioner's financial difficulty and the fact that Rs. 7 lakhs had already been deposited pursuant to interim directions. It held that this deposit was sufficient for waiver purposes and directed the Tribunal to proceed with and dispose of the appeal in accordance with law.

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Issues: Whether the condition of pre-deposit imposed by the Tribunal for entertaining the appeal should be waived or reduced in view of the petitioner's inability to pay the full amount.

Analysis: The Tribunal had required a deposit of Rs. 20 lakhs as a condition for waiver of pre-deposit, but the Court noted that the petitioner had already deposited Rs. 7 lakhs pursuant to an interim direction and that the amount had been paid after obtaining extension. Taking into account the petitioner's financial difficulty and the circumstances of the case, the Court found it appropriate to grant relief by modifying the Tribunal's order.

Outcome: The pre-deposit condition was modified and the amount of Rs. 7 lakhs was treated as sufficient for waiver of pre-deposit. The Tribunal was directed to proceed with and dispose of the appeal in accordance with law.

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