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2014 (12) TMI 416 - MADRAS HIGH COURTWaiver of pre deposit - Business Auxiliary Service - Suppression of the actual value of service - Tribunal ordered pre deposit - Held that:- The main plea of the appellant is that due to financial hardship, they are not able to comply with the conditional order of the Tribunal. However, for the plea of financial hardship, the appellant has not filed any particulars to substantiate the plea of financial hardship in the application filed for pre-deposit before the Tribunal. Hence, the plea of financial hardship without any relevant particulars is not a ground for this Court to entertain this appeal filed as against the final order passed by the Tribunal dismissing the appeal for non-compliance of the conditional order - No reason to modify the order of the Tribunal, which has been considerate enough in ordering pre-deposit of approximately 25%, which we find consistently followed by the Tribunal. - Decided against assessee.
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