https://www.taxtmi.com/caselaws?id=178910 The High Court upheld the Appellate Tribunal's decision denying waiver of the penalty amount for hearing appeals on merits. The Court found that the Revenue had established a prima facie case and the appellants failed to show undue hardship justifying the waiver. The appellants were directed to deposit the penalty amount within 45 days, with an additional 30 days granted if not already paid. The Court dismissed the writ appeals and related petitions without costs. en-us Tue, 08 Jan 2008 00:00:00 +0530 Tue, 16 Feb 2016 10:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178910 The High Court upheld the Appellate Tribunal's decision denying waiver of the penalty amount for hearing appeals on merits. The Court found that the Revenue had established a prima facie case and the appellants failed to show undue hardship justifying the waiver. The appellants were directed to deposit the penalty amount within 45 days, with an additional 30 days granted if not already paid. The Court dismissed the writ appeals and related petitions without costs. Case-Laws FEMA Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178910