Tribunal has discretion of granting stay and dispensing with requirement of pre-deposit

HIGH COURT OF PUNJAB AND HARYANA Commissioner of Central Excise, Jalandhar Versus International Tractors Ltd. CEA NO. 17 OF 2007 OCTOBER 30, 2007 ORDER M.M. Kumar, J. The instant appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity, ‘the Act’) is directed against order dated 6-6-2006 (P-2), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, ‘the Tribunal’), granting relief to the assessee-respondent that it was not required to pre-deposit duty and penalty. Recovery has also been stayed till ...