https://www.taxtmi.com/article/detailed?id=206 Appeal provisions require deposit of disputed duty or penalty but allow the Commissioner (Appeals) or Appellate Tribunal to dispense with deposit by granting a stay if deposit would cause undue hardship, subject to conditions to safeguard the interest of revenue. The appellate forum must exercise discretion judicially, examine factual material proving undue hardship (economic disproportionality), and impose conditions to protect revenue; applications for waiver should be decided within a stipulated short period. en-us Fri, 24 Oct 2008 00:00:00 +0530 Fri, 24 Oct 2008 09:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=206 Appeal provisions require deposit of disputed duty or penalty but allow the Commissioner (Appeals) or Appellate Tribunal to dispense with deposit by granting a stay if deposit would cause undue hardship, subject to conditions to safeguard the interest of revenue. The appellate forum must exercise discretion judicially, examine factual material proving undue hardship (economic disproportionality), and impose conditions to protect revenue; applications for waiver should be decided within a stipulated short period. Articles Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=206