Section 81 in The Andaman and Nicobar Islands Excise Regulation, 2012
81. Deposit of duty or fee demanded or penalty of fine leived, pending appeal.- (1) Where in any appeal under this Chapter, the decision or order appealed against relates to any duty or fee demanded or any penalty or fine levied under this Regulation, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the Excise Officer the duty or fee is demanded or the penalty or fine levied, if such amount exceeds one lakh rupees.
(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.(3)Where an application is filed for dispensing with the deposit of duty or fee demanded or penalty or fine 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 (3) has been decided by the Appellant Authority.
