https://www.taxtmi.com/article/detailed?id=14994 The statutory pre-deposit requirement is mandatory and cannot be waived or reduced due to an appellant's financial hardship; the rule is designed to balance appellate rights with revenue protection and to deter frivolous appeals, and inability to pay is not a ground to invoke writ jurisdiction to avoid the statutory condition. en-us Sat, 23 Aug 2025 08:31:56 +0530 Sat, 23 Aug 2025 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14994 The statutory pre-deposit requirement is mandatory and cannot be waived or reduced due to an appellant's financial hardship; the rule is designed to balance appellate rights with revenue protection and to deter frivolous appeals, and inability to pay is not a ground to invoke writ jurisdiction to avoid the statutory condition. Articles Central Excise Sat, 23 Aug 2025 08:31:56 +0530 https://www.taxtmi.com/article/detailed?id=14994