https://www.taxtmi.com/caselaws?id=44170 A pre-deposit condition imposed in stay or waiver proceedings must be supported by reasons and remain proportionate to the applicant's accepted financial hardship. Where the Tribunal acknowledges financial stringency but fixes a substantial cash deposit without explaining why that quantum is justified on the pleaded facts, the condition may be modified to avoid undue hardship while protecting revenue interests. The court accordingly reduced the cash component, substituted part of the deposit with security, and preserved the appeal for hearing on merits upon compliance. en-us Mon, 06 Feb 1995 00:00:00 +0530 Wed, 23 Jun 2010 15:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44170 A pre-deposit condition imposed in stay or waiver proceedings must be supported by reasons and remain proportionate to the applicant's accepted financial hardship. Where the Tribunal acknowledges financial stringency but fixes a substantial cash deposit without explaining why that quantum is justified on the pleaded facts, the condition may be modified to avoid undue hardship while protecting revenue interests. The court accordingly reduced the cash component, substituted part of the deposit with security, and preserved the appeal for hearing on merits upon compliance. Case-Laws Central Excise Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44170