Appeal Dismissed After Waiver Request Denied; Pre-Deposit Requirement Upheld by Courts Despite Financial Hardship Claim.

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....Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason that the appellant has a good case on merits - As the law relating to pre-deposit has been settled by the Supreme Court and the High Courts, it would also not be possible to accept the prayer made by the learned counsel for the appellant that the application should not be decided at this stage as the matter in the case of a co-noticee, after his plea for waiver of pre-deposit had been rejected by the Tribunal and the High Court had maintained the order of the Tribunal, is pending in Supreme Court. - The application filed for waiver of pre-deposit is rejected - As the application has been rejected, the appeal stands dismissed - AT....