https://www.taxtmi.com/caselaws?id=262227 An appeal should not be dismissed solely for non-payment of the penal amount where a stay application seeking waiver of the pre-deposit condition remains pending and undecided, because the appellant is entitled to have that request adjudicated before the appeal is terminated. The Court noted, however, that the appellant had not promptly disclosed the correct factual position to the appellate authority. To balance both sides, it dealt with the stay request itself, imposed a conditional deposit, and made revival of the impugned order depend on compliance. The dismissal was therefore set aside conditionally, and the appeal was to proceed on merits if the directed deposit was made. en-us Mon, 27 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262227 An appeal should not be dismissed solely for non-payment of the penal amount where a stay application seeking waiver of the pre-deposit condition remains pending and undecided, because the appellant is entitled to have that request adjudicated before the appeal is terminated. The Court noted, however, that the appellant had not promptly disclosed the correct factual position to the appellate authority. To balance both sides, it dealt with the stay request itself, imposed a conditional deposit, and made revival of the impugned order depend on compliance. The dismissal was therefore set aside conditionally, and the appeal was to proceed on merits if the directed deposit was made. Case-Laws Customs Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262227