https://www.taxtmi.com/caselaws?id=457475 Where the appeal provision makes pre-deposit of the penalty amount a mandatory condition for maintainability, the appeal cannot proceed unless the requirement is dispensed with on grounds of undue hardship. The appellants were given time to comply with the conditional order but failed to make the deposit and showed no bona fide basis for further indulgence. Non-compliance with the statutory deposit requirement and the Tribunal's order therefore resulted in dismissal of the appeals without consideration of the merits. en-us Thu, 31 Jul 2008 00:00:00 +0530 Fri, 20 Sep 2024 14:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457475 Where the appeal provision makes pre-deposit of the penalty amount a mandatory condition for maintainability, the appeal cannot proceed unless the requirement is dispensed with on grounds of undue hardship. The appellants were given time to comply with the conditional order but failed to make the deposit and showed no bona fide basis for further indulgence. Non-compliance with the statutory deposit requirement and the Tribunal's order therefore resulted in dismissal of the appeals without consideration of the merits. Case-Laws FEMA Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457475