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2008 (7) TMI 368 - GUJARAT HIGH COURTStay Order against pre-deposit in part – undue hardship - A mere assertion about undue hardship would not be sufficient as held by the Apex Court. Once the subordinate authorities had dealt with the Notification and recorded a finding about non-applicability of the Notification to the facts of the case of the petitioner, if the Tribunal agrees with such findings and refuses to intervene, it is not possible to accept the contention of the petitioner that this would result in undue hardship. - On facts and in circumstances of the case, nothing has been pointed out to show that the impugned order results in an excessive hardship or a hardship greater than the circumstances warrant
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