https://www.taxtmi.com/caselaws?id=80702 Section 129E compliance was treated as a mandatory precondition for prosecuting the appeal, and the Tribunal held that an earlier stay could not support proceedings against a later order when that stay had expired and did not cover the impugned Order-in-Original dated 1-2-1988. Because no fresh stay application had been filed and the penalty had not been deposited, the statutory requirement remained unmet. The department was therefore at liberty to proceed under the order in force, and the appeal was dismissed for non-compliance. The Tribunal also criticised counsel for relying on an inapplicable expired order and misrepresenting the position before the Bench. en-us Thu, 19 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80702 Section 129E compliance was treated as a mandatory precondition for prosecuting the appeal, and the Tribunal held that an earlier stay could not support proceedings against a later order when that stay had expired and did not cover the impugned Order-in-Original dated 1-2-1988. Because no fresh stay application had been filed and the penalty had not been deposited, the statutory requirement remained unmet. The department was therefore at liberty to proceed under the order in force, and the appeal was dismissed for non-compliance. The Tribunal also criticised counsel for relying on an inapplicable expired order and misrepresenting the position before the Bench. Case-Laws Customs Thu, 19 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80702