Pre-deposit waiver refused where no new hardship was shown and prior stay conditions remained unchanged.

Modification of an earlier stay order requiring pre-deposit of duty and penalty was declined because financial hardship and merits had already been considered when the stay was granted. No new circumstance, subsequent deterioration in financial position, or supporting evidence was produced to justify waiver. Continued non-compliance with the deposit direction for several months also weighed against relief. The request for modification or unconditional waiver was rejected, and six weeks' time was granted only to comply with the original stay direction.

---

---

Issues: Whether the modification of the earlier stay order requiring pre-deposit of duty and penalty was warranted on the ground of financial hardship and asserted merits.

Analysis: The financial position and merits had already been considered when the stay order was passed. No new circumstance or subsequent deterioration in financial condition was shown, and no evidence was produced to substantiate the plea of hardship. Continued non-compliance with the deposit direction for several months also indicated lack of seriousness in complying with the order.

Conclusion: The request for modification or unconditional waiver of pre-deposit was rejected. Time of six weeks was granted only for compliance with the earlier stay direction.

---