https://www.taxtmi.com/caselaws?id=82860 Section 35F of the Central Excises & Salt Act, 1944 was read as empowering interim stay only for duty demanded or penalty levied, not for redemption fine. The request for stay against redemption fine was therefore refused, and inherent powers were not used to extend relief beyond the statute. On penalty, the appellant showed financial hardship by affidavit and the revenue did not rebut that position, so conditional interim protection was granted subject to a cash deposit and bank guarantee to safeguard revenue interests. en-us Mon, 26 Nov 1984 00:00:00 +0530 Thu, 07 Jul 2011 17:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82860 Section 35F of the Central Excises & Salt Act, 1944 was read as empowering interim stay only for duty demanded or penalty levied, not for redemption fine. The request for stay against redemption fine was therefore refused, and inherent powers were not used to extend relief beyond the statute. On penalty, the appellant showed financial hardship by affidavit and the revenue did not rebut that position, so conditional interim protection was granted subject to a cash deposit and bank guarantee to safeguard revenue interests. Case-Laws Central Excise Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82860