https://www.taxtmi.com/caselaws?id=457495 Where the statutory scheme makes deposit of the penalty a condition precedent to entertaining an appeal, failure to comply with the pre-deposit requirement renders the appeal not maintainable unless dispensation is granted on grounds of undue hardship and a prima facie good case. Here, the appellant was directed to deposit the penalty within the stipulated time, but did not comply and also remained absent without showing cause for the default. As no dispensation had been granted and the statutory condition remained unfulfilled, the appeal was liable to dismissal for want of maintainability. en-us Fri, 17 Oct 2008 00:00:00 +0530 Fri, 20 Sep 2024 17:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457495 Where the statutory scheme makes deposit of the penalty a condition precedent to entertaining an appeal, failure to comply with the pre-deposit requirement renders the appeal not maintainable unless dispensation is granted on grounds of undue hardship and a prima facie good case. Here, the appellant was directed to deposit the penalty within the stipulated time, but did not comply and also remained absent without showing cause for the default. As no dispensation had been granted and the statutory condition remained unfulfilled, the appeal was liable to dismissal for want of maintainability. Case-Laws FEMA Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457495