https://www.taxtmi.com/article/detailed?id=5542 Pre-deposit of disputed tax, interest and penalty is generally required for prosecution of indirect tax appeals, but the appellate authority may, by reasoned order, dispense with or reduce the pre-deposit where undue hardship or other case-specific considerations justify it. Such waiver is discretionary, not a right, cannot be governed by a universal formula, and must balance protection of revenue with the appellant's risk of irreparable injury; conditions may be imposed to safeguard revenue when partial or full waiver is granted. en-us Fri, 28 Mar 2014 06:17:29 +0530 Fri, 28 Mar 2014 06:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5542 Pre-deposit of disputed tax, interest and penalty is generally required for prosecution of indirect tax appeals, but the appellate authority may, by reasoned order, dispense with or reduce the pre-deposit where undue hardship or other case-specific considerations justify it. Such waiver is discretionary, not a right, cannot be governed by a universal formula, and must balance protection of revenue with the appellant's risk of irreparable injury; conditions may be imposed to safeguard revenue when partial or full waiver is granted. Articles Central Excise Fri, 28 Mar 2014 06:17:29 +0530 https://www.taxtmi.com/article/detailed?id=5542