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2014 (8) TMI 845 - MADRAS HIGH COURTWaiver of pre deposit - Undue hardship - Held that:- Hardship is not merely confined to financial hardship. The hardship caused by the inconsistent stand taken by the very same authority, due to the change of officers, is also a hardship that should be taken into account. Assessees are obliged to take note of how a particular point of fact or law is viewed by an authority and they will be justified in seeking consistency of views - Relying upon the decision of the Supreme Court in Vijay Prakash D.Mehta v. Collector of Customs [1988 (8) TMI 109 - SUPREME COURT OF INDIA], the respondents have taken a stand in a detailed counter affidavit filed by them that in the absence of financial hardships for the petitioner, he is not entitled to the waiver of the pre-condition deposit. But, as I have stated earlier, hardship need not necessarily arise out of financial hardship. Each officer treating the very same material of import in a different manner, will certainly cause hardship to the assessee and it is this hardship that should have waived the mind of the respondents - Decided in favour of assessee.
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