https://www.taxtmi.com/caselaws?id=167543 In a customs appellate matter, the Tribunal considered whether pre-deposit of penalty could be waived on grounds of undue hardship and whether recovery could be stayed pending appeal. It held that interim relief was available as incidental and ancillary to its appellate jurisdiction, and accepted a conditional arrangement requiring partial cash deposit and a bank guarantee for the balance. Subject to compliance within the time fixed, the recovery order was not to be pursued during the pendency of the appeal, and the pre-deposit requirement was dispensed with on those terms. en-us Mon, 22 Apr 1985 00:00:00 +0530 Tue, 23 Dec 2014 15:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167543 In a customs appellate matter, the Tribunal considered whether pre-deposit of penalty could be waived on grounds of undue hardship and whether recovery could be stayed pending appeal. It held that interim relief was available as incidental and ancillary to its appellate jurisdiction, and accepted a conditional arrangement requiring partial cash deposit and a bank guarantee for the balance. Subject to compliance within the time fixed, the recovery order was not to be pursued during the pendency of the appeal, and the pre-deposit requirement was dispensed with on those terms. Case-Laws Central Excise Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167543