Section 81(2) in The Andaman and Nicobar Islands Excise Regulation, 2012
(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 demanded or penalty levied would cause undue hardship to such person, the Appellate Authority may dispense with such deposit and stay its recovery subject to such conditions as he may deem fit to impose so as to safeguard the interest of revenue.
