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    <title>1993 (12) TMI 152 - CEGAT, MADRAS</title>
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    <description>The Tribunal granted the waiver of pre-deposit and remanded the case for a fresh hearing due to procedural lapses and denial of natural justice. The appellant was given another opportunity to contest allegations, including the bogus nature of Sruti Sales Corporation. Despite financial evidence showing no significant hardship, the waiver was granted. The President sided with the Member (Judicial), emphasizing the need for a fair hearing, setting aside the impugned order, and remanding the matter for reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83947</link>
      <description>The Tribunal granted the waiver of pre-deposit and remanded the case for a fresh hearing due to procedural lapses and denial of natural justice. The appellant was given another opportunity to contest allegations, including the bogus nature of Sruti Sales Corporation. Despite financial evidence showing no significant hardship, the waiver was granted. The President sided with the Member (Judicial), emphasizing the need for a fair hearing, setting aside the impugned order, and remanding the matter for reconsideration.</description>
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