Waiver of pre deposit - For a hardship to be 'undue' it must be ...
Demonstrating 'undue hardship' is crucial for waiver of pre-deposit; burden must outweigh the compliance benefits.
January 28, 2014
Case Laws Central Excise HC
Waiver of pre deposit - 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 - HC
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