https://www.taxtmi.com/caselaws?id=96145 Waiver of the balance pre-deposit was refused because the assessee's claim of financial hardship was not backed by credible material, including the balance sheet and earlier accounts. The Tribunal treated the attempt to seek modification after withholding grounds in the initial stay proceedings as inconsistent with compliance with the statutory pre-deposit condition. At the same time, it granted further time to make the deposit, and the appeal was made liable to dismissal if the amount was not paid by the stipulated date. Unsupported assertions were therefore held insufficient to justify relaxation of the pre-deposit requirement. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96145 Waiver of the balance pre-deposit was refused because the assessee's claim of financial hardship was not backed by credible material, including the balance sheet and earlier accounts. The Tribunal treated the attempt to seek modification after withholding grounds in the initial stay proceedings as inconsistent with compliance with the statutory pre-deposit condition. At the same time, it granted further time to make the deposit, and the appeal was made liable to dismissal if the amount was not paid by the stipulated date. Unsupported assertions were therefore held insufficient to justify relaxation of the pre-deposit requirement. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96145