74. Deposit of excise revenue before filing appeal.
(1) Where the decision or order appealed against under this chapter relates to any duty, fee or penalty levied under this Act, the person desirous of appealing against such decision or order shall produce satisfactory proof the payment of the Excise revenue before filing the appeal.(2)Where in any particular case, the appellate authority is of opinion that the appellant has a prima facie case in his favour and deposit of duty, fee or penalty levied would cause undue hardship to such person, the appellate authority, on an application from the appellant, may dispense with such deposit and stay its recovery subject to furnishing to such security and to such conditions as he may deem fit to impose, so as to safeguard the interest of revenue:Provided that no appeal shall be entertained by the appellate authority, unless it is satisfied that such amount of excise revenue, as the appellant may admit to be due from him, has been paid.(3)Where an application is filed for dispensing with the deposit of excise revenue levied under sub-section (2), the appellate authority shall, where it is possible to do so, decide such application within thirty days from the date of its filing.(4)Notwithstanding anything contained in sub-section (1), no recovery action shall be initiated against the appellant until the application under sub-section (2) has been decided by the appellate authority.
