https://www.taxtmi.com/caselaws?id=83865 A sick industrial unit under BIFR is not automatically entitled to complete waiver of pre-deposit under the appellate pre-deposit provision. The statutory condition attached to the right of appeal continues to apply, but the tribunal may reduce the deposit where insisting on full payment would cause undue hardship. On the facts noted, total waiver was declined and only partial dispensation was granted, with a deposit condition imposed for the balance amount. The principle applied is that sickness status may support relief, but it does not by itself override the pre-deposit requirement. en-us Thu, 15 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83865 A sick industrial unit under BIFR is not automatically entitled to complete waiver of pre-deposit under the appellate pre-deposit provision. The statutory condition attached to the right of appeal continues to apply, but the tribunal may reduce the deposit where insisting on full payment would cause undue hardship. On the facts noted, total waiver was declined and only partial dispensation was granted, with a deposit condition imposed for the balance amount. The principle applied is that sickness status may support relief, but it does not by itself override the pre-deposit requirement. Case-Laws Central Excise Thu, 15 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83865