https://www.taxtmi.com/article/detailed?id=5404 Section 35F mandates deposit of duty or penalty pending appeal, excluding interest, but permits discretionary waiver or stay where the appellate authority, after assessing prima facie case, balance of convenience and risk of irreparable loss, finds undue hardship to the appellant and can impose conditions to safeguard interests of Revenue while protecting against prejudice to public revenue. en-us Wed, 25 Dec 2013 06:51:32 +0530 Wed, 25 Dec 2013 06:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5404 Section 35F mandates deposit of duty or penalty pending appeal, excluding interest, but permits discretionary waiver or stay where the appellate authority, after assessing prima facie case, balance of convenience and risk of irreparable loss, finds undue hardship to the appellant and can impose conditions to safeguard interests of Revenue while protecting against prejudice to public revenue. Articles Central Excise Wed, 25 Dec 2013 06:51:32 +0530 https://www.taxtmi.com/article/detailed?id=5404