Waiver of pre-deposit - For a hardship to be undue it must be ...
Case Laws Central Excise
July 25, 2014
Waiver of pre-deposit - For a hardship to be undue it must be shown that the particular burden 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. - The word undue adds something more than just hardship - HC
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