2014 (4) TMI 1072

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....rmadhikari, Counsel, for the Respondent. ORDER Shri Z.U. Alvi, learned counsel for the petitioner. 2. Shri S. Dharmadhikari, learned counsel for the respondents. 3. Challenge in this writ petition is made to an interlocutory order dated 19-2-2014, passed by the Commissioner (Appeals) in the matter of permitting waiver of pre-deposit amount in an appeal pending under Section 3....

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....h assertion being made, the discretion exercised is not sustainable. 5. We find much force in the objections raised by Shri Dharmadhikari, waiver of pre-deposit is not sought on the ground of financial hardship or economic constrain or showing any reason on the part of the petitioner as to why the amount cannot be deposited except for contending that they have a very good case and their ap....