TaxTMI 
TaxTMI 
1997 (4) TMI 213
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....[Order per : V.P. Gulati, Vice President]. - The prayer in the application is for modification of the order of the Tribunal under which the appellants had been called upon to pre-deposit Rs. 34,61,102/- on or before 29th April, 1997. The Tribunal passed this order when no one was present for the appellants inspite of an earlier adjournment having been granted and the adjournment on 17-3-1997 was....
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....sh that an element of financial hardship is involved. He has shown to us the 1991 order whereunder sanction has been accorded for draft scheme for rehabilitation and which has been called `sanctioned scheme'. The sanctioned scheme has also not been produced before us. 3. We observe while modification is sought for on the ground that the appellants are under a rehabilitation scheme since 1991....
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.... did not appear before him. In such circumstances, when the appellant himself is so indifferent to his own interest, the learned lower authority prima facie has rightly rejected the appellants appeal. So far as the financial position of the appellants is concerned, nothing is brought on record to establish that the appellants will be put to financial hardship if they are called upon to pay the ent....