Financial hardship supported waiver of balance pre-deposit where seized machinery and failed funding efforts showed genuine inability to pay.

Financial hardship justified waiver of the balance pre-deposit where the factory plant and machinery had been seized and sealed for a considerable period, hampering production. The appellant had already made a part-deposit to show bona fides and produced material showing unsuccessful efforts to arrange the remaining amount. On those facts, the hardship claim was treated as genuine, the balance pre-deposit was waived, and the appeal was entertained on the amount already deposited.

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Issues: Whether the balance amount of pre-deposit ordered earlier should be waived on the ground of financial hardship and the appeal entertained on the pre-deposit already made.

Analysis: The factory plant and machinery had been seized and sealed for a considerable period, and the record showed that production had been hampered by the departmental action. The appellant had also made a part-deposit to demonstrate bona fides and had placed material showing unsuccessful efforts to arrange the balance amount. In these circumstances, the claim of financial hardship was accepted as genuine.

Conclusion: The balance pre-deposit was waived and the appeal was entertained on the pre-deposit already made.

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