https://www.taxtmi.com/caselaws?id=105938 The matter concerned whether complete waiver of pre-deposit of penalty and stay of recovery should be granted pending appeal. The tribunal found that the appellant had not established a sufficient prima facie case for full dispensation, although insisting on full payment would cause undue financial hardship. It therefore required a deposit of Rs. 75,000 within 12 weeks, and on compliance the balance penalty was waived and recovery stayed during the appeal. Failure to make the deposit would result in dismissal of the appeal without further notice. en-us Thu, 15 Jul 1999 00:00:00 +0530 Mon, 12 Mar 2012 10:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105938 The matter concerned whether complete waiver of pre-deposit of penalty and stay of recovery should be granted pending appeal. The tribunal found that the appellant had not established a sufficient prima facie case for full dispensation, although insisting on full payment would cause undue financial hardship. It therefore required a deposit of Rs. 75,000 within 12 weeks, and on compliance the balance penalty was waived and recovery stayed during the appeal. Failure to make the deposit would result in dismissal of the appeal without further notice. Case-Laws Customs Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105938