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2014 (3) TMI 990 - PUNJAB AND HARYANA HIGH COURTWaiver of pre deposit - Quantum of pre deposit - Held that:- appellants have not been heard on merits as the appellants could not comply with the requirement of ₹ 15 lacs as a pre-deposit as directed by the Commissioner (Appeals) and upheld by the Tribunal in the present case. According to the learned counsel, the amount of ₹ 15 lacs could not be deposited due to financial constraints and was also excessive. - sum of ₹ 8 lacs be deposited as a condition precedent for hearing of the appeal by the Commissioner (Appeals) which would meet the ends of justice. - Decided partly in favour of assessee.
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