https://www.taxtmi.com/caselaws?id=167357 The Appellate Tribunal CEGAT NEW DELHI clarified the interpretation of Section 35F of the Central Excises and Salt Act, ruling that the provision applies to all appeals filed after a specific date, regardless of the original proceeding initiation date. The Tribunal distinguished between waiver of pre-deposit and stay order for recovery, granting a stay order with partial cash payment and bank guarantee. The decision emphasized the Tribunal's incidental power in granting the stay order, not under Section 35F, and denied an unconditional stay due to the lack of new facts presented by the appellants. en-us Wed, 27 Feb 1985 00:00:00 +0530 Wed, 17 Dec 2014 12:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167357 The Appellate Tribunal CEGAT NEW DELHI clarified the interpretation of Section 35F of the Central Excises and Salt Act, ruling that the provision applies to all appeals filed after a specific date, regardless of the original proceeding initiation date. The Tribunal distinguished between waiver of pre-deposit and stay order for recovery, granting a stay order with partial cash payment and bank guarantee. The decision emphasized the Tribunal's incidental power in granting the stay order, not under Section 35F, and denied an unconditional stay due to the lack of new facts presented by the appellants. Case-Laws Central Excise Wed, 27 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167357