TMI Blog2018 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial hardship and accordingly to determine the pre-deposit amount. However, post-amendment the said discretion has been curtailed and the pre-deposit of 7.5% of the demand confirmed has been made mandatory. Hon'ble High Court of Allahabad in the case of Ganesh Yadav vs. Union of India [2015 (7) TMI 304 - ALLAHABAD HIGH COURT] has held that the provisions of mandatory pre-deposit, as is stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants has submitted that the show cause notice as was served upon the appellant, the demand thereof was confirmed by order-in-original dated 12 th February, 2017 i.e. before filling the appeal and ROM dated 14/02/2017. However, the same was also dismissed vide order of Commissioner dated 28 th February, 2018. It is thereafter that the applicant/appellant filed writ-petition before Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to determine the pre-deposit amount. However, post-amendment the said discretion has been curtailed and the pre-deposit of 7.5% of the demand confirmed has been made mandatory. Hon'ble High Court of Allahabad in the case of Ganesh Yadav vs. Union of India - 2015 (320) E.L.T. 711 (All.) has held that the provisions of mandatory pre-deposit, as is stand post amendment Section 35F of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he financial stability of the condition of the petitioner for depositing the amount. The petition stands disposed of . 6. Perusal makes it clear there is no direction for the Tribunal to order waiver of pre-deposit. Otherwise also Ganesh Yadav (supra) decision has held that had there being any direction to that effect to this Tribunal that being contrary to the impressed legislative intent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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