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    <title>2009 (9) TMI 392 - BOMBAY HIGH COURT</title>
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    <description>The court set aside the order directing the petitioner to deposit Rs. 66,62,032/- due to undue hardship, as the petitioner had a strong prima facie case. Instead, the petitioner was directed to furnish a bond for the said sum, and the tribunal was instructed to hear the appeal on merits. The court emphasized the need to consider undue hardship genuinely and not just asserted, highlighting the importance of safeguarding the interest of revenue in such cases.</description>
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      <description>The court set aside the order directing the petitioner to deposit Rs. 66,62,032/- due to undue hardship, as the petitioner had a strong prima facie case. Instead, the petitioner was directed to furnish a bond for the said sum, and the tribunal was instructed to hear the appeal on merits. The court emphasized the need to consider undue hardship genuinely and not just asserted, highlighting the importance of safeguarding the interest of revenue in such cases.</description>
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