Pre-deposit relief for financial hardship: partial modification granted, with staggered payment ordered and dismissal risk for non-compliance.

Pre-deposit conditions in a stay order may be modified where subsequent financial hardship is shown, and compliance time may be extended if the circumstances justify limited relief. The applicants were granted partial relief and directed to deposit Rs. 5.50 lakhs within four weeks, with the balance to be paid within six weeks thereafter. Failure to comply would expose the appeal to dismissal for non-compliance with the statutory pre-deposit requirement under Section 35F of the Central Excise Act, 1944.

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Issues: Whether the pre-deposit requirement in the stay order deserved modification on account of subsequent financial hardship, and whether time for compliance should be extended.

Outcome: The application was partly allowed. The applicants were directed to deposit Rs. 5.50 lakhs within four weeks and the balance within six weeks thereafter, failing which the appeal would stand liable for dismissal for non-compliance with Section 35F of the Central Excise Act, 1944.

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