https://www.taxtmi.com/caselaws?id=98170 Section 35F of the Central Excise Act makes pre-deposit mandatory, but its proviso allows the Tribunal to dispense with deposit on proof of undue hardship, subject to revenue-protective conditions. The power to grant such dispensation would be ineffective if recovery could proceed at the same time, so authority to stay recovery follows as an incidental and ancillary power. On the facts, the material placed was insufficient to establish undue hardship, and the conditional order was held to be within jurisdiction. The challenge to the Tribunal's power therefore failed. en-us Fri, 24 Mar 2000 00:00:00 +0530 Thu, 19 Jan 2012 15:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98170 Section 35F of the Central Excise Act makes pre-deposit mandatory, but its proviso allows the Tribunal to dispense with deposit on proof of undue hardship, subject to revenue-protective conditions. The power to grant such dispensation would be ineffective if recovery could proceed at the same time, so authority to stay recovery follows as an incidental and ancillary power. On the facts, the material placed was insufficient to establish undue hardship, and the conditional order was held to be within jurisdiction. The challenge to the Tribunal's power therefore failed. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98170