2015 (12) TMI 1092

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..... ion 129 E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalty, etc. would cause undue hardship to a person, the appellate Tribunal cannot dispense with such deposit under condition to be satisfied. However, from 6/8/2014 there is no provision under new Section 129 E that provides for stay by the Tribunal against order of the Commissioner or .....

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..... e impugned order passed by the Commissioner(Appeals). 3. We find that Revenue has not referred to any provisions of law under which it seeks stay of the order. We find that w.e.f. 6/8/2014 Section 129 E of the Customs Act was amended. Prior to this date Section 129 E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalty, etc. would cause u .....

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