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    <title>1993 (3) TMI 114 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>An order directing deposit of duty in cash was unsustainable where the petitioner was not given a fresh opportunity to place material on financial hardship. The Tribunal had rejected dispensation of cash deposit by relying on balance sheet profits, but the Court held that the issue of inability to deposit required reconsideration on proper hearing. The impugned order was quashed and the matter remitted to the Tribunal for a fresh decision on financial hardship, with liberty to pass an order in accordance with law.</description>
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    <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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      <description>An order directing deposit of duty in cash was unsustainable where the petitioner was not given a fresh opportunity to place material on financial hardship. The Tribunal had rejected dispensation of cash deposit by relying on balance sheet profits, but the Court held that the issue of inability to deposit required reconsideration on proper hearing. The impugned order was quashed and the matter remitted to the Tribunal for a fresh decision on financial hardship, with liberty to pass an order in accordance with law.</description>
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      <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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