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2015 (9) TMI 986 - MADRAS HIGH COURTWaiver of pre deposit - Penalty u/s 76 - Held that:- Except for the bald and vague statement found in the affidavit stating that any direction of the Tribunal towards pre-deposit would cause severe financial hardship and the petitioner also faces shortage of working capital, no material was placed before the Tribunal in support of such contention. In such circumstances, we find no error in the discretionary order passed by the Tribunal. Accordingly, we hold that the assessee has not made out a case for interference. - Decided against assessee.
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