https://www.taxtmi.com/caselaws?id=99504 In stay proceedings, pre-deposit must be fixed by considering prima facie merits and balance of convenience, not by insisting on full duty payment as a matter of course. Here, the appellate authority had not examined the merits, so a direction for deposit of the entire duty was not sustained and partial pre-deposit was ordered instead. Because the appeal had been dismissed without a merits determination, the matter was remanded to the Commissioner (Appeals) for fresh hearing after compliance with the modified deposit condition. en-us Wed, 28 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99504 In stay proceedings, pre-deposit must be fixed by considering prima facie merits and balance of convenience, not by insisting on full duty payment as a matter of course. Here, the appellate authority had not examined the merits, so a direction for deposit of the entire duty was not sustained and partial pre-deposit was ordered instead. Because the appeal had been dismissed without a merits determination, the matter was remanded to the Commissioner (Appeals) for fresh hearing after compliance with the modified deposit condition. Case-Laws Customs Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99504