https://www.taxtmi.com/caselaws?id=115039 Section 35F permits the Tribunal to require pre-deposit of duty and penalty, and in cases of undue hardship to dispense with that deposit; its power is confined to those statutory heads. The provision does not extend to interest, so the Tribunal cannot order pre-deposit, waiver, or stay of recovery of interest under Section 35F. Where the appellant had already deposited the full duty and penalty, the stay application for those amounts became infructuous, leaving no live relief on the stay petition. The appeal was therefore listed for regular hearing. en-us Thu, 03 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 12:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115039 Section 35F permits the Tribunal to require pre-deposit of duty and penalty, and in cases of undue hardship to dispense with that deposit; its power is confined to those statutory heads. The provision does not extend to interest, so the Tribunal cannot order pre-deposit, waiver, or stay of recovery of interest under Section 35F. Where the appellant had already deposited the full duty and penalty, the stay application for those amounts became infructuous, leaving no live relief on the stay petition. The appeal was therefore listed for regular hearing. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115039