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    <title>Tribunal Rejects Appellants&#039; Hardship Claim; 2001-2002 Financials Fail to Waive Pre-Deposit Requirement.</title>
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    <description>Waiver of pre deposit - The Tribunal has recorded factual findings that the hardship pleaded by the appellants on the basis of balance sheet for 2001-2002 is not sufficient - no hardship - HC</description>
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