(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.
