https://www.taxtmi.com/caselaws?id=46557 The dominant issue was whether the appellate authority validly granted stay/dispensation of pre-deposit without assessing prima facie merits. The SC held that the authority's reasoning was unsatisfactory because it focused only on balance of convenience and failed to apply its mind to the prima facie merits; it was required to first form a prima facie view on the appellant's case and then fix the quantum of deposit by considering financial hardship and other relevant factors. Consequently, the impugned order was set aside and the matter was remitted for fresh determination of pre-deposit/stay, resulting in relief to the assessee. en-us Mon, 31 Mar 2003 00:00:00 +0530 Sun, 28 Dec 2025 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46557 The dominant issue was whether the appellate authority validly granted stay/dispensation of pre-deposit without assessing prima facie merits. The SC held that the authority's reasoning was unsatisfactory because it focused only on balance of convenience and failed to apply its mind to the prima facie merits; it was required to first form a prima facie view on the appellant's case and then fix the quantum of deposit by considering financial hardship and other relevant factors. Consequently, the impugned order was set aside and the matter was remitted for fresh determination of pre-deposit/stay, resulting in relief to the assessee. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46557