deposit or a pre-deposit to secure the tax due and
adjudicated to be found due. The words deposit or pre-deposit are
not used ... second proviso cannot be read down as a pre-deposit or
a deposit as such reading down will do violence to sub-clause
authority against which the appeal is filed before it or order the pre-deposit of the tax before entertaining the appeal and while granting such ... making such order for the pre-deposit of the tax, the Authority shall have regard, if the assessee has made pre-deposit
grant relief against the requirement of pre-deposit
if the Appellate Authority is satisfied that insistence on pre-deposit would
cause undue hardship ... whether the requirement of pre-deposit would
cause undue hardship. However considering that the liability in question and
consequential requirement of pre-deposit
stay was also filed requesting for dispensing with the pre-deposit of the total deposit of Rs.5,25,02,913/-. In the meanwhile ... deposit the amount of Rs.50 lakhs speaks of 'deposit pending appeal'. It is clear that the amount so deposited remains a deposit
against the pre-deposit. On this
application, orders dated March 31, 2004 were passed by the Commissioner
(Appeals) directing the appellant to deposit entire duty ... amount within a
period of thirty days. This order of pre-deposit was challenged by the
appellant by filing four writ petitions in the High
pleading it on the
respondents." [Emphasis supplied]
Pre-deposit of Rs.320 crores waived for deposit of Rs.1
crore - Case heard without being ... waiver of pre-deposit of Rs.320 crores
against deposit of just Rs.1 crore only. This order of waiver of
pre-deposit was also
grant relief against the requirement of pre-
deposit if the Appellate Authority is satisfied that insistence on pre-
deposit would cause undue hardship ... whether the requirement of pre-deposit would cause
undue hardship. However considering that the liability in question and
consequential requirement of pre-deposit
discretion. In comparable situations arising under fiscal statutes, the concept of pre-deposit, pre-exists. There, (as enabled by the statute), discretion is often bestowed ... condition of pre-deposit. However, in financial matters, the modern legislative trend has been to provide for a minimum deposit as a pre-condition
should be immediately returned as in terms of Section 35F, pre-deposit is a deposit pending appeal and that once an appeal has been decided ... matter to the adjudicating authority, the amount of pre-deposit cannot be retained as it is deposit pending appeal and that after the matter
award as a pre-deposit. The requirement of
deposit of 75% of the amount in terms of the award as a pre-deposit is
mandatory ... appellant/applicant to deposit 75% of the awarded amount as a pre-
deposit at a time, the court may allow the pre-deposit
