https://www.taxtmi.com/caselaws?id=46274 A pre-deposit requirement in a tax appeal was not liable to complete waiver where the Tribunal found no prima facie case for full dispensation and also considered the petitioner's financial position. The writ court found no arbitrariness or legal infirmity in that approach, but moderated the amount to balance the competing considerations at the threshold stage of the appeal. Total waiver was therefore declined, while the pre-deposit was reduced to a lesser sum split between duty and penalty. en-us Thu, 14 Dec 2000 00:00:00 +0530 Fri, 16 Jul 2010 18:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46274 A pre-deposit requirement in a tax appeal was not liable to complete waiver where the Tribunal found no prima facie case for full dispensation and also considered the petitioner's financial position. The writ court found no arbitrariness or legal infirmity in that approach, but moderated the amount to balance the competing considerations at the threshold stage of the appeal. Total waiver was therefore declined, while the pre-deposit was reduced to a lesser sum split between duty and penalty. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46274