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2014 (2) TMI 533 - CALCUTTA HIGH COURTWaiver of pre-deposit - Financial Hardship - Composite and indivisible Works contract - fabrication and fixing of false ceiling inside the office premises - Held that:- Under Section 35F pre-deposit is a condition precedent for filing of an appeal. However, the requirement of pre-deposit might be dispensed on the application of an assessee - Financial hardship is undoubtedly a kind of hardship. In deciding an application for dispensation of pre-deposit, the Appellate Authority is thus required to consider the financial capacity of the assessee to make the pre-deposit. In the absence of any pleadings relating to financial position of the assessee or in the absence of documents that show financial weakness, as in this case, the Appellate Authority is legitimately entitled to arrive at the conclusion that the assessee has the financial capacity to make the pre-deposit. It is well-settled that payment under compulsion of any amount which is not due and payable would also constitute hardship so far as the assessee is concerned, even though the assessee may be in a financial position to pay the same. Notification dated 1st March, 2006 which has not at all been considered - t was for the Appellate Authority to consider the prima facie case in the light of Notification I/2006-S.T., dated 1st March, 2006 on which reliance has now been placed. - appeal has been dismissed for non-compliance of the direction for pre-deposit. The appeal restored before the appellate authority.
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