2020 (9) TMI 351

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.... petitioner before this Court has filed present petition being aggrieved by order dated 06/03/2020 (Annex.-P/2) and order dated 15/07/2020 (Annex.-P/1) by which the appeal of the petitioner has been dismissed. The petitioner has preferred an appeal against the order dated 10/06/2020 passed by the Joint Commissioner, CGST & Customs, Indore (Adjudicating Authority) and the appeal has been dismissed....

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....r penalty levied would cause undue hardship to such person, the [Commissioner (Appeals)] or, as the case may be, the Appellate Tribunal may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. [Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of du....