[Judgment per : Navin Sinha, A.C.J.]. - The present appeal arises from order dated 29-9-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal in Appeal No. E-57418/2013 disposing stay application No. E/Stay/58011/2013.
2. Learned Counsel for the appellant submits that while considering the application for waiver of pre-deposit, the entire penalty itself has been directed to be deposited. There is no reason assigned why the Tribunal was satisfied to direct deposit of the entire amount without granting any waiver. The prayer in Paragraph 2.1 of the stay application with regard to the financial difficulty of the appellant has not been considered at all.
3. Learned Counsel for the respondent submits that waiver of pre-deposit was not a matter of right and it remained within the discretion of the Tribunal.
4. We have considered the submissions on behalf of the parties. Undoubtedly, an order granting or declining waiver of pre-deposit in full or part is a discretionary order. But even a discretionary order which affects another, is required to be reasoned disclosing application of mind to the issues involved and a prima facie opinion for the conclusion.
5. There is no discussion in the order dated 29-9-2014 while disposing the stay application why the Tribunal was satisfied to deny complete waiver of pre-deposit and to direct deposit of the entire penalty amount. We further find that the appellant had taken a ground of financial difficulty which has not been considered at all.
6. The order dated 29-9-2014 on the stay application is set aside and the matter is remanded to the Tribunal to consider the application for waiver of pre-deposit afresh in accordance with law.
7. The appeal is allowed.
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