https://www.taxtmi.com/caselaws?id=151102 The Tribunal considered a miscellaneous application seeking modification of an earlier stay order by protection against recovery of penalty and extension of time to deposit duty. It held that the earlier stay order had already examined the record, including the COB licence and cooling period, and therefore saw no basis to disturb the pre-deposit direction for duty. However, as the earlier order contained no specific finding on penalty, the Tribunal used its incidental and ancillary power to protect the appellant from recovery of the penalty amount during the appeal. It also granted further time for payment of the duty amount, while leaving the original duty-deposit direction otherwise unchanged. en-us Tue, 10 Mar 1992 00:00:00 +0530 Thu, 30 May 2013 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151102 The Tribunal considered a miscellaneous application seeking modification of an earlier stay order by protection against recovery of penalty and extension of time to deposit duty. It held that the earlier stay order had already examined the record, including the COB licence and cooling period, and therefore saw no basis to disturb the pre-deposit direction for duty. However, as the earlier order contained no specific finding on penalty, the Tribunal used its incidental and ancillary power to protect the appellant from recovery of the penalty amount during the appeal. It also granted further time for payment of the duty amount, while leaving the original duty-deposit direction otherwise unchanged. Case-Laws Central Excise Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151102