Interim stay conditions require demand quantification first, with partial pre-deposit to continue stay during appeal.

In an interim stay proceeding, the Tribunal held that where the demand could be worked out only after giving effect to a reasoned appellate order, the appellant should first get the demand quantified by the adjudicating authority. It declined to interfere at the interim stage and treated quantification as necessary before deciding the stay conditions. The Tribunal also required a partial pre-deposit of the quantified demand as a condition for continuance of stay during the appeal. Failure to comply within the stipulated time would result in vacation of the stay.

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Issues: (i) Whether, in an interim stay proceeding, the appellant should be directed to obtain quantification of the demand and make a pre-deposit of the quantified amount as a condition for stay.

Issue (i): Whether, in an interim stay proceeding, the appellant should be directed to obtain quantification of the demand and make a pre-deposit of the quantified amount as a condition for stay.

Analysis: The order records that the first appellate authority had passed a reasoned order and that the demand could be worked out only after giving effect to that order. In these circumstances, the Tribunal declined to interfere with the impugned order at the interim stage and considered it appropriate to have the demand quantified by the adjudicating authority. The Tribunal further directed partial pre-deposit of the quantified demand as a condition for continuance of stay during pendency of the appeal.

Conclusion: The appellant was required to get the demand quantified and deposit 80% of the quantified amount within the stipulated time, failing which the stay would stand vacated.

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