https://www.taxtmi.com/caselaws?id=48121 SC upheld the HC's affirmation of the order requiring deposit of Rs. 2 crores and rejected the waiver of penalty, holding that "undue hardship" requires showing the burden is disproportionate to the requirement and benefit of compliance. The Court found no infirmity in the deposit direction, granted the appellant three months to deposit the amount fixed by the CESTAT, and ordered that failure to deposit within that period will result in dismissal of the appeal before the CESTAT. en-us Tue, 11 Dec 2007 00:00:00 +0530 Fri, 12 Sep 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48121 SC upheld the HC's affirmation of the order requiring deposit of Rs. 2 crores and rejected the waiver of penalty, holding that "undue hardship" requires showing the burden is disproportionate to the requirement and benefit of compliance. The Court found no infirmity in the deposit direction, granted the appellant three months to deposit the amount fixed by the CESTAT, and ordered that failure to deposit within that period will result in dismissal of the appeal before the CESTAT. Case-Laws Customs Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48121