https://www.taxtmi.com/caselaws?id=45562 In deciding waiver or dispensation of pre-deposit, the appellate authority must take a realistic view of undue hardship and may impose conditions to protect revenue, but the discretion must be exercised on relevant material. Where the petitioner was not given a proper opportunity to place supporting evidence on financial hardship and the prima facie merits of the case, the impugned stay order could not stand. The matter was therefore remanded for fresh consideration of the stay application after both sides were allowed to produce evidence, leaving the question of pre-deposit open. en-us Fri, 19 Feb 1999 00:00:00 +0530 Mon, 12 Jul 2010 14:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45562 In deciding waiver or dispensation of pre-deposit, the appellate authority must take a realistic view of undue hardship and may impose conditions to protect revenue, but the discretion must be exercised on relevant material. Where the petitioner was not given a proper opportunity to place supporting evidence on financial hardship and the prima facie merits of the case, the impugned stay order could not stand. The matter was therefore remanded for fresh consideration of the stay application after both sides were allowed to produce evidence, leaving the question of pre-deposit open. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45562