https://www.taxtmi.com/caselaws?id=257411 The High Court upheld the Tribunal's order directing the appellant to make a pre-deposit of Rs. 20 lakhs. The Court found that the appellant failed to provide material evidence to substantiate their claims of non-receipt of money and financial hardship. The Court noted that the Supreme Court judgment cited by the appellant did not apply due to lack of evidence supporting undue hardship. The appellant was granted an extension to make the pre-deposit by a specified date. The Civil Miscellaneous Appeal was dismissed, and no costs were awarded. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 04 Mar 2016 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257411 The High Court upheld the Tribunal's order directing the appellant to make a pre-deposit of Rs. 20 lakhs. The Court found that the appellant failed to provide material evidence to substantiate their claims of non-receipt of money and financial hardship. The Court noted that the Supreme Court judgment cited by the appellant did not apply due to lack of evidence supporting undue hardship. The appellant was granted an extension to make the pre-deposit by a specified date. The Civil Miscellaneous Appeal was dismissed, and no costs were awarded. Case-Laws Service Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257411