https://www.taxtmi.com/caselaws?id=167235 The Appellate Tribunal clarified that the Regional Bench has jurisdiction to hear appeals not involving valuation for assessment purposes, even if the penalty amount is related to the value of goods. In a case where an appellant faced a penalty of &8377;25,000 and argued undue hardship in making the deposit due to financial constraints supporting his family, the Tribunal balanced the appellant's hardships with revenue interests. Ultimately, the Tribunal granted a stay of recovery, dispensing with the pre-deposit of &8377;25,000 and directing the appellant to deposit &8377;5,000 within 8 weeks to avoid appeal rejection, with compliance mandated within 9 weeks to maintain the stay. en-us Wed, 12 Dec 1984 00:00:00 +0530 Fri, 12 Dec 2014 12:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167235 The Appellate Tribunal clarified that the Regional Bench has jurisdiction to hear appeals not involving valuation for assessment purposes, even if the penalty amount is related to the value of goods. In a case where an appellant faced a penalty of &8377;25,000 and argued undue hardship in making the deposit due to financial constraints supporting his family, the Tribunal balanced the appellant's hardships with revenue interests. Ultimately, the Tribunal granted a stay of recovery, dispensing with the pre-deposit of &8377;25,000 and directing the appellant to deposit &8377;5,000 within 8 weeks to avoid appeal rejection, with compliance mandated within 9 weeks to maintain the stay. Case-Laws Customs Wed, 12 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167235