Judgment :- S. Tamilvanan, J. 1. Challenging the order dated 03.02.2015 made in Misc.Order No.40270/2015 on the file of the Customs Exercise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, the second respondent herein, this Civil Miscellaneous Appeal has been preferred. 2. The appeal in ST/Stay/40373/2014 was preferred by the appellant herein before the second respondent Tribunal. The said Tribunal passed an order directing the appellant to deposit Rs.4 crores (Rupees four corers only) in three instalments. Accordingly, the first instalment of Rs.2 crore (Rupees two crores only) shall be deposited by the appellant on 28.02.2015, the second instalment of Rs.1 crore (Rupees one crore only) shall be deposited by 31.03.2015 and the last instalment of Rs.1 crore (Rupees one crore only) shall be deposited by 15.04.2015. It was also made clear that failure to deposit any of the instalments shall render the stay order vacated and the respondents shall be at liberty to realise the dues according to law. 3. It is not in dispute that it is a conditional order, whereby, stay was granted by the Appellate Tribunal. 4. Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the appellant submitted that the appellant herein has two units. One is at Tuticorin and another is at Silvasa. According to the learned counsel appearing for the appellant, the Tribunal directed to pay the amount, which is not according to law. 5. Per contra, learned standing counsel appearing for the respondents submitted that there is no final order passed by the Tribunal. According to the learned counsel appearing for the respondents as per Section 35-F of the Central Excise Act, 1944, the appellant herein was directed to pay the aforesaid amount, which cannot be construed as an order passed against law. 6. It is relevant to refer the provision of law. According to the learned counsel appearing for the respondents as per Section 35-F of the Central Excise Act, 1944, the appellant herein was directed to pay the aforesaid amount, which cannot be construed as an order passed against law. 6. It is relevant to refer the provision of law. Section 35-F of the Central Excise Act, 1944, reads as follow: "35-F.Deposit, pending appeal of duty demanded or penalty levied.-- Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied; Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue." 7. It has been made clear that as per Section 35-F of the Central Excise Act, if a person desirous of preferring appeal against the decision of central excise authorities, in respect of duty or penalty levied under the Act, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied. However, as per the proviso, if the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to the conditions being imposed. 8. On the aforesaid circumstances, having considered the submission made by both the learned Senior Counsel as well as the learned standing counsel appearing for the first respondent, without prejudice to the claim of both the parties, we pass the following orders. 9. Accordingly, the appellant herein shall deposit the first and second installments together, which comes to Rs.3 crores (Rupees three crores only), on or before 31.03.2015 and the last installment of Rs.1 crore (Rupees one crore only), as decided by the second respondent Tribunal, on or before 15.04.2015, without prejudice to the claim of both the parties to this Civil Miscellaneous Appeal. 10. 10. Having considered the facts and circumstances and also at the request of the learned Senior Counsel appearing for the appellant, we direct the Customs Excise & Service Tax Appellate Tribunal, the second respondent herein, shall dispose of the matter as expeditiously as possible according to law. 11. In the result, the Civil Miscellaneous Appeal is disposed of. No costs. Connected miscellaneous petition is closed.