https://www.taxtmi.com/article/detailed?id=101 Appellate authorities may reduce, waive or modify a previously directed pre-deposit where consideration of case merits, appellant hardship, balance of convenience and revenue interest shows that strict enforcement would deny access to appeal; humanitarian circumstances (accident, illness, loss, unemployment) or intervening judicial developments that improve the appellant's prospects are valid grounds to revisit and revise pre-deposit conditions, including allowance of time, installment payments or full/partial exemption to secure appellate redress while protecting revenue interests. en-us Wed, 11 Jun 2008 00:00:00 +0530 Fri, 06 Mar 2009 12:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=101 Appellate authorities may reduce, waive or modify a previously directed pre-deposit where consideration of case merits, appellant hardship, balance of convenience and revenue interest shows that strict enforcement would deny access to appeal; humanitarian circumstances (accident, illness, loss, unemployment) or intervening judicial developments that improve the appellant's prospects are valid grounds to revisit and revise pre-deposit conditions, including allowance of time, installment payments or full/partial exemption to secure appellate redress while protecting revenue interests. Articles Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=101