Pre-deposit condition governs appellate stay, with balance duty and penalty recovery suspended pending compliance.

A pre-deposit was required as a condition for appeal, and the Tribunal accepted the appellant's offer to deposit a specified amount within eight weeks. On that basis, the balance duty and penalty were waived, and recovery was stayed during the pendency of the appeal, subject to compliance with the deposit direction. The operative effect was conditional relief from recovery while preserving the pre-deposit requirement as the threshold for continued appellate protection.

---

---

Issues: Whether the appellant should be directed to make a pre-deposit and, upon such deposit, whether recovery of the balance demand and penalty should be stayed during the pendency of the appeal.

Analysis: The order records that the appellant fairly offered to deposit a specified amount under the pre-deposit provision. The Tribunal accepted that offer as sufficient and directed deposit within eight weeks. It further granted waiver of the balance amount and stayed recovery during pendency of the appeal, subject to compliance with the deposit direction.

Conclusion: The appellant was directed to deposit Rs. 10 lakhs within eight weeks, and the balance duty and penalty were waived with recovery stayed during the pendency of the appeal, subject to compliance.

---