https://www.taxtmi.com/caselaws?id=41854 Discretionary waiver or reduction of pre-deposit requires the applicant to establish prima facie substance in the claim and then undue hardship. The Tribunal erred by imposing a 50% pre-deposit without first examining prima facie case, and financial capacity could not be presumed merely from the appellant's status as a subsidiary concern. The pre-deposit order was set aside, and the appeal was directed to be heard on merits without any pre-condition. en-us Wed, 04 Feb 1987 00:00:00 +0530 Mon, 07 Jun 2010 14:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41854 Discretionary waiver or reduction of pre-deposit requires the applicant to establish prima facie substance in the claim and then undue hardship. The Tribunal erred by imposing a 50% pre-deposit without first examining prima facie case, and financial capacity could not be presumed merely from the appellant's status as a subsidiary concern. The pre-deposit order was set aside, and the appeal was directed to be heard on merits without any pre-condition. Case-Laws Central Excise Wed, 04 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41854