https://www.taxtmi.com/caselaws?id=119755 An application to modify an interim stay order could not be used to waive the pre-deposit requirement after the Tribunal had already rejected the stay plea on financial hardship and granted time for compliance. The Tribunal held that non-payment within the time allowed attracted dismissal of the appeals under Section 35F of the Central Excise Act, 1944. Subsequent detention or attachment proceedings under Section 142 of the Customs Act, 1962 and Rule 4 of the Customs (Attachment of Property of Defaulter for the Recovery of Government Dues) Rules, 1995 did not justify reopening the stay order. The modification request was therefore not maintainable. en-us Mon, 12 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119755 An application to modify an interim stay order could not be used to waive the pre-deposit requirement after the Tribunal had already rejected the stay plea on financial hardship and granted time for compliance. The Tribunal held that non-payment within the time allowed attracted dismissal of the appeals under Section 35F of the Central Excise Act, 1944. Subsequent detention or attachment proceedings under Section 142 of the Customs Act, 1962 and Rule 4 of the Customs (Attachment of Property of Defaulter for the Recovery of Government Dues) Rules, 1995 did not justify reopening the stay order. The modification request was therefore not maintainable. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119755