https://www.taxtmi.com/caselaws?id=43434 The Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, denying the petitioner's request for a stay on the realization of excise duty and penalty. The Tribunal's requirement for the petitioner to deposit the full duty amount in installments was maintained, emphasizing the need to safeguard revenue interests and the importance of proving undue hardship on a case-by-case basis. To balance the interests of both parties, the Court ordered the petitioner to deposit half of the excise duty within a specified period and provide security for the remaining amount, ensuring a fair resolution while protecting revenue interests. en-us Wed, 04 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 10:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43434 The Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, denying the petitioner's request for a stay on the realization of excise duty and penalty. The Tribunal's requirement for the petitioner to deposit the full duty amount in installments was maintained, emphasizing the need to safeguard revenue interests and the importance of proving undue hardship on a case-by-case basis. To balance the interests of both parties, the Court ordered the petitioner to deposit half of the excise duty within a specified period and provide security for the remaining amount, ensuring a fair resolution while protecting revenue interests. Case-Laws Central Excise Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43434