https://www.taxtmi.com/caselaws?id=102067 An appellate authority's stay direction requiring deposit of duty pending appeal is only an interim arrangement and remains open to modification by the same authority. The view that the authority became functus officio after passing the stay order was incorrect, because the order was not a final adjudication of the dispute. Refusal to entertain the modification application was therefore unsustainable, and the matter had to be examined on merits. The request for reconsideration of the stay order was remitted to the Commissioner (Appeals) for decision. en-us Wed, 17 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102067 An appellate authority's stay direction requiring deposit of duty pending appeal is only an interim arrangement and remains open to modification by the same authority. The view that the authority became functus officio after passing the stay order was incorrect, because the order was not a final adjudication of the dispute. Refusal to entertain the modification application was therefore unsustainable, and the matter had to be examined on merits. The request for reconsideration of the stay order was remitted to the Commissioner (Appeals) for decision. Case-Laws Central Excise Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102067