https://www.taxtmi.com/caselaws?id=213614 Waiver of pre-deposit depends on a judicial balance between prima facie merits, genuine undue hardship and protection of revenue; the Tribunal was justified in requiring deposit of the principal tax amount and in rejecting waiver based on the asserted rehabilitation plea and BIFR arrangement. The court also noted that Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not, by itself, entitle the appellant to waiver on the facts. However, where the challenge to the pre-deposit direction was already pending, dismissal of the substantive appeal solely for non-compliance was held improper and was set aside, with time granted to deposit so the appeals could be heard on merits. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 17 Jan 2013 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213614 Waiver of pre-deposit depends on a judicial balance between prima facie merits, genuine undue hardship and protection of revenue; the Tribunal was justified in requiring deposit of the principal tax amount and in rejecting waiver based on the asserted rehabilitation plea and BIFR arrangement. The court also noted that Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not, by itself, entitle the appellant to waiver on the facts. However, where the challenge to the pre-deposit direction was already pending, dismissal of the substantive appeal solely for non-compliance was held improper and was set aside, with time granted to deposit so the appeals could be heard on merits. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213614