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    <title>1997 (6) TMI 335 - CEGAT, CALCUTTA</title>
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    <description>Dispensation of pre-deposit was granted for a personal penalty appeal where the penalty amount was small and the appellant showed serious financial hardship. On those facts, the deposit requirement was waived, enabling the appeal to be heard on merits.</description>
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      <description>Dispensation of pre-deposit was granted for a personal penalty appeal where the penalty amount was small and the appellant showed serious financial hardship. On those facts, the deposit requirement was waived, enabling the appeal to be heard on merits.</description>
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