https://www.taxtmi.com/caselaws?id=457953 The Board rejected the appellants' request for dispensation of pre-deposit of penalties, concluding they failed to demonstrate undue hardship, primarily from a financial perspective. Despite presenting a prima facie case, it was deemed insufficient without evidence of undue hardship. The Board directed the appellants to deposit the penalties within 90 days, warning that failure to comply would result in dismissal of the appeals. The decision emphasized the importance of financial hardship and other factors like balance of convenience and public interest in considering pre-deposit waivers. en-us Tue, 30 Jun 1992 00:00:00 +0530 Tue, 01 Oct 2024 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457953 The Board rejected the appellants' request for dispensation of pre-deposit of penalties, concluding they failed to demonstrate undue hardship, primarily from a financial perspective. Despite presenting a prima facie case, it was deemed insufficient without evidence of undue hardship. The Board directed the appellants to deposit the penalties within 90 days, warning that failure to comply would result in dismissal of the appeals. The decision emphasized the importance of financial hardship and other factors like balance of convenience and public interest in considering pre-deposit waivers. Case-Laws FEMA Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457953