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2007 (12) TMI 220 - SC - Customs
Order passed by the Customs, Excise & Service Tax Appellate Tribunal directing deposit of rupees two crores as a condition precedent for entertaining the appeal
Held that:- For a hardship to be 'undue' it must be shown that the particular burden to have to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. No infirmity in the order directing deposit of Rupees two crores as affirmed by the High Court. The appellant is granted three months time to deposit the amount fixed by the CESTAT. If it is not deposited within the aforesaid time, the appeal before the CESTAT shall stand dismissed.