https://www.taxtmi.com/article/detailed?id=5759 Pre-deposit obligations require appellants to deposit the challenged duty component pending appeal, while deposit of penalty is required only if the penalty order alone is being appealed. Where assessment and penalty are combined in a composite order, directing pre-deposit of the penalty alongside duty may cause hardship; appellate authorities retain discretion to waive or condition deposits to protect against undue hardship and safeguard revenue. en-us Fri, 01 Aug 2014 09:32:05 +0530 Fri, 01 Aug 2014 09:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5759 Pre-deposit obligations require appellants to deposit the challenged duty component pending appeal, while deposit of penalty is required only if the penalty order alone is being appealed. Where assessment and penalty are combined in a composite order, directing pre-deposit of the penalty alongside duty may cause hardship; appellate authorities retain discretion to waive or condition deposits to protect against undue hardship and safeguard revenue. Articles Central Excise Fri, 01 Aug 2014 09:32:05 +0530 https://www.taxtmi.com/article/detailed?id=5759