https://www.taxtmi.com/caselaws?id=221716 Section 35-F stay jurisdiction requires the appellate authority to assess prima facie case, balance of convenience, financial capacity and undue hardship before fixing pre-deposit. The authority's order was found to reflect those considerations and to be lenient by limiting pre-deposit to 50% of the confirmed duty while waiving interest and penalty. The High Court found no legal infirmity or basis to interfere with that discretionary exercise. Time was nevertheless granted to make the pre-deposit so that the appeals could be heard on merits thereafter. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 12 Oct 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221716 Section 35-F stay jurisdiction requires the appellate authority to assess prima facie case, balance of convenience, financial capacity and undue hardship before fixing pre-deposit. The authority's order was found to reflect those considerations and to be lenient by limiting pre-deposit to 50% of the confirmed duty while waiving interest and penalty. The High Court found no legal infirmity or basis to interfere with that discretionary exercise. Time was nevertheless granted to make the pre-deposit so that the appeals could be heard on merits thereafter. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221716