https://www.taxtmi.com/caselaws?id=92514 Waiver of pre-deposit may be granted where a stay application is supported by a new and material ground not earlier placed before the Tribunal, and recovery can be stayed pending disposal of the appeal. The Tribunal's power under Section 35F of the Central Excise Act, 1944 is confined to pre-deposit and stay relief; it does not extend to directing release of detained goods or confiscated plant and machinery. Where property has been confiscated and has vested in the Government on failure to satisfy redemption terms, release cannot be ordered under the stay jurisdiction. The stay was modified only to that limited extent. en-us Fri, 01 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92514 Waiver of pre-deposit may be granted where a stay application is supported by a new and material ground not earlier placed before the Tribunal, and recovery can be stayed pending disposal of the appeal. The Tribunal's power under Section 35F of the Central Excise Act, 1944 is confined to pre-deposit and stay relief; it does not extend to directing release of detained goods or confiscated plant and machinery. Where property has been confiscated and has vested in the Government on failure to satisfy redemption terms, release cannot be ordered under the stay jurisdiction. The stay was modified only to that limited extent. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92514