https://www.taxtmi.com/highlights?id=19457 Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. - The word undue adds something more than just hardship - HC en-us Fri, 25 Jul 2014 14:56:46 +0530 Fri, 25 Jul 2014 14:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19457 Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. - The word undue adds something more than just hardship - HC Highlights Central Excise Fri, 25 Jul 2014 14:56:46 +0530 https://www.taxtmi.com/highlights?id=19457