https://www.taxtmi.com/caselaws?id=221528 Pre-deposit for maintaining an appeal is a statutory condition, and waiver or reduction depends on a prima facie case, balance of convenience, financial burden, and undue hardship. Where the appellate authority has considered those factors and substantially reduced the deposit, the order will not be interfered with unless substantial hardship is shown. Here, the reduced pre-deposit was found to be a proper exercise of discretion and not arbitrary or illegal, so the challenge failed and interference was refused. en-us Tue, 12 Feb 2013 00:00:00 +0530 Wed, 23 Jul 2014 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221528 Pre-deposit for maintaining an appeal is a statutory condition, and waiver or reduction depends on a prima facie case, balance of convenience, financial burden, and undue hardship. Where the appellate authority has considered those factors and substantially reduced the deposit, the order will not be interfered with unless substantial hardship is shown. Here, the reduced pre-deposit was found to be a proper exercise of discretion and not arbitrary or illegal, so the challenge failed and interference was refused. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221528