https://www.taxtmi.com/caselaws?id=457655 A request to modify or review a pre-deposit order on the basis of financial hardship failed where the claim was unsupported by material and the appellant had shown no bona fides by making any deposit. The tribunal held that dispensation of pre-deposit under the statutory scheme must preserve recovery of penalty, and review is available only on recognised grounds such as error apparent on the face of the record or fresh evidence despite due diligence. As the earlier order had already considered hardship and no review ground was made out, the conditional pre-deposit direction was upheld. en-us Mon, 07 Nov 2005 00:00:00 +0530 Wed, 25 Sep 2024 14:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457655 A request to modify or review a pre-deposit order on the basis of financial hardship failed where the claim was unsupported by material and the appellant had shown no bona fides by making any deposit. The tribunal held that dispensation of pre-deposit under the statutory scheme must preserve recovery of penalty, and review is available only on recognised grounds such as error apparent on the face of the record or fresh evidence despite due diligence. As the earlier order had already considered hardship and no review ground was made out, the conditional pre-deposit direction was upheld. Case-Laws FEMA Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457655