https://www.taxtmi.com/article/detailed?id=5120 Section 35F requires deposit of demanded duty or penalty pending appeal but allows the appellate authority to dispense with pre-deposit on conditions; a stay petition invokes this power. Where a tribunal, hearing only a stay application, proceeds to finally dispose of the appeal without placing parties on notice and permitting submissions on merits, that constitutes a breach of the principles of natural justice. The High Court set aside such a disposal, restored the matters to the Tribunal and directed that parties be given notice if the Tribunal intends final disposal. en-us Wed, 01 May 2013 12:18:03 +0530 Wed, 01 May 2013 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5120 Section 35F requires deposit of demanded duty or penalty pending appeal but allows the appellate authority to dispense with pre-deposit on conditions; a stay petition invokes this power. Where a tribunal, hearing only a stay application, proceeds to finally dispose of the appeal without placing parties on notice and permitting submissions on merits, that constitutes a breach of the principles of natural justice. The High Court set aside such a disposal, restored the matters to the Tribunal and directed that parties be given notice if the Tribunal intends final disposal. Articles Central Excise Wed, 01 May 2013 12:18:03 +0530 https://www.taxtmi.com/article/detailed?id=5120