https://www.taxtmi.com/caselaws?id=44810 Where pre-deposit is a statutory condition for appeal, the appellate authority must decide stay and waiver applications promptly rather than leaving them pending. Section 35F of the Central Excise Act, 1944 treats pre-deposit as the normal rule and permits waiver only on due consideration of undue hardship and revenue protection. The authority may grant ad interim protection where necessary, and coercive recovery should not proceed until the stay or waiver request is decided. The text states that such applications should preferably be resolved within four weeks to preserve the effectiveness of the appellate remedy. en-us Sat, 18 Jan 1997 00:00:00 +0530 Sat, 03 Jul 2010 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44810 Where pre-deposit is a statutory condition for appeal, the appellate authority must decide stay and waiver applications promptly rather than leaving them pending. Section 35F of the Central Excise Act, 1944 treats pre-deposit as the normal rule and permits waiver only on due consideration of undue hardship and revenue protection. The authority may grant ad interim protection where necessary, and coercive recovery should not proceed until the stay or waiver request is decided. The text states that such applications should preferably be resolved within four weeks to preserve the effectiveness of the appellate remedy. Case-Laws Central Excise Sat, 18 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44810