https://www.taxtmi.com/caselaws?id=247372 The Tribunal could pass a final stay order after an earlier interim deposit direction, because the interim arrangement did not finally dispose of the pending stay application. Total waiver of pre-deposit was refused where the demand was supported by prima facie evidence recovered from the premises, including records suggesting clearance without invoices and without duty payment, and the dispute was not confined to average power consumption. Interference with the pre-deposit order was unwarranted because the stay discretion must balance undue hardship against protection of revenue, and the direction to deposit 25% of the duty demand with a fixed penalty amount was not illegal or perverse. en-us Fri, 21 Dec 2012 00:00:00 +0530 Fri, 09 May 2014 10:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247372 The Tribunal could pass a final stay order after an earlier interim deposit direction, because the interim arrangement did not finally dispose of the pending stay application. Total waiver of pre-deposit was refused where the demand was supported by prima facie evidence recovered from the premises, including records suggesting clearance without invoices and without duty payment, and the dispute was not confined to average power consumption. Interference with the pre-deposit order was unwarranted because the stay discretion must balance undue hardship against protection of revenue, and the direction to deposit 25% of the duty demand with a fixed penalty amount was not illegal or perverse. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247372