https://www.taxtmi.com/caselaws?id=81340 An appellate tribunal may exercise incidental and ancillary power to stay recovery proceedings where immediate enforcement would render the pending appeal ineffective, especially after confiscated goods have been provisionally released on bond and security. The Tribunal treated continued recovery in those circumstances as capable of defeating the appellate remedy and granted interim protection where a strong prima facie case was shown. Recovery proceedings in the specified manner were restrained during the appeal, while the Revenue was left free to enforce the bond if otherwise permissible. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81340 An appellate tribunal may exercise incidental and ancillary power to stay recovery proceedings where immediate enforcement would render the pending appeal ineffective, especially after confiscated goods have been provisionally released on bond and security. The Tribunal treated continued recovery in those circumstances as capable of defeating the appellate remedy and granted interim protection where a strong prima facie case was shown. Recovery proceedings in the specified manner were restrained during the appeal, while the Revenue was left free to enforce the bond if otherwise permissible. Case-Laws Central Excise Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81340