...[Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of the following amounts (1) Rs. 47,33,076/- confirmed as duty and (2...waiver of pre-deposit, application for the waiver pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.(Dictated in Court)...

...has been made out by the appellant to eligibility to Notification No. 26/02-C.E., dated 27-4-02. In this view of the matter we would waiver pre-deposit and waiver stay.3. Applications...[Order per : S.S. Sekhon, Member (T)]. - Heard both sides in this application for waiver and stay of duties determined on the applicants who are an assessee engaged in the...

...Per Dr. I.P. Lal. This is an Application filed seeking waiver of pre-deposit of duty of Rs.1,04,898/-, un-quantified interest, penalty of equal amount imposed under.... Accordingly I do not find any infirmity in the order of the Commissioner(Appeals). In these circumstances I find that the Applicant has not been able to make a case for waiver pre-deposit. I also find that...

...[Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver pre-deposit of duty amount of Rs. 10,40,443/- and penalty amount of Rs. 15,000/-. This is...required to be remelted and it cannot be reused as semi finished goods, the stay application is allowed granting full waiver of pre-deposit of the amounts and staying it’s recovery. Both sides submit...

...Ashok Jindal:— 1. Appellant filed this appeal alongwith application for waiver pre-deposit of duty, interest and penalty.2. Heard the learned counsel for the applicant who...make a pre-deposit of Rs. Fifty lakhs within twelve weeks and report compliance before the Commissioner and thereafter the Commissioner shall afford the appellants a reasonable opportunity to present...

...within the norms that was within the discretion of the DGFT authorities. In the circumstances, the appellant has a prima facie case in his favour. Prayer for waiver pre-deposit is allowed and the recovery is stayed, till disposal of the appeal.(Dictated and pronounced in open Court)...

...order of stay for waiver pre-deposit of duty and penalty amounts. He also prays for listing the matter out of turn hearing, as the revenue involved is very high.4. We have...[Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 6,71,37,411/-, Education Cess of Rs. 13,27,764/- and penalty of...of pre-deposit and staying its recovery. As the revenue involvement is high, matter to be heard out of turn on 9th July 2007. There shall be no recovery till the disposal of the appeal. The...

...Article 226 of the Constitution of India seeking issuance of a writ of mandamus forbearing the third respondent to receive the 50% of the sale amount of Rs.16,06,23,400/- waive pre-deposit in I.A.No.415 of 2024 in AIR (S.A) No.508 o...of mandamus forbearing the third respondent to receive the 50% of the sale amount of Rs.16,06,23,400/- waive pre-deposit in I.A.No.415 of 2024 in AIR (S.A) No.508 of 2024 which is pending on the file of Debt Recover...I.A.No.415 of 2024 in AIR (S.A) No.508 of 2024 to waive the pre-deposit amount and since the Appellate Tribunal has not passed any order in the aforesaid application, he filed the present writ petition. It is furthe...

...for waiver of pre-deposit of service tax of Rs. 1,86,14,312/-, interest and penalty.3. The Tribunal by the impugned order dated 30th September, 2013 has...different view. To our mind, when there were two views before the Tribunal and on a legal point, then, a prima facie case was made out and for waiver of pre-deposit. More so, when the appellant has already.... In the light of the above discussion, the impugned order is quashed and set aside. The stay application for waiver pre-deposit preferred by the appellant is allowed. There shall be a ...

...Per Ashok Jindal: By this stay application the applicants are seeking waiver of pre-deposit of service tax, interest and penalty confirmed against them under the category of Cargo...submits that on this issue this Tribunal has in several cases already granted unconditional waiver of pre-deposit, and therefore, in this matter the applicants should be granted waiver of pre-...pre-deposit of service tax, interest and penalty. Following the ratio of the above two stay orders we found that the applicants have made out strong prima facie in their favour. Accordingly, waiver of...

...convenience is in favour of ‘Revenue’. On the question of financial hardship no substantial ground has been projected in the stay petition to consider waiver pre-deposit of the amount in question. The...before the Tribunal was dated 22nd December, 2000, which is as follows:“The abovenamed appellant has filed the instant appeal petitions alongwith the application for stay of pre-deposit...posted for hearing on 19.5.2000, 28.8.2000, 28.9.2000 & 28.11.2000As the proceedings cannot be kept pending for an indefinite period, and as the appellant have failed to pre-deposit the...

.... The petitioner has moved Ext.P2 appeal against Ext.P1 Assessment Order and has also filed two applications one for waiver of pre-deposit being Ext.P5 and another for stay of the Assessment Order being Ext.P4 The petitione...waiver of pre-deposit be considered together within a period of one month and the coercive proceedings be kept in abeyance till orders are passed. The further proceedings shall depend on the orders passed in the application...-deposit is made, the issue first to be considered is the maintainability of the appeal, since on no waiver being granted, the appeal...

...argued and further if any reasoning is set out by the DRAT to reject the said contention raised in the application for waiver of pre- deposit, we posed a query to the learned counsel for the Bank Sri. K.V... permissible, but not entire waiver. Therefore, any waiver of pre-deposit to the entire extent would be against the statutory provisions and, therefore, not sustainable in law...adjudicating as to whether there is any sum due or not, is of the view that, a specific contention having been raised in support of the application praying for waiver pre-deposit, a duty was cast on the...

...Per : S.S. Kang Heard both sides. 2. Applicant filed this application for waiver pre-deposit of duty of Rs.59,79,635/-, interest and penalty. The demand is confirmed on...by the adjudicating authority the impugned order is set aside, after waiving the pre-deposit of duty, interest and penalty. The matter is remanded to the adjudicating authority to decide afresh after...

...Challenge in this writ petition is made to an interlocutory order dated 19-02-2014, passed by the Commissioner (Appeals) in the matter of permitting waiver of pre-deposit amount in an appeal pending under ...pre-deposit, the petitioner has been directed to deposit Rs.4 crores and the remaining amount is waived. It is the case of the petitioner that the petitioner should be granted 100% waiver of...the pre deposit amount mainly on the ground that the petitioner has a very good case on merit and the entire imposition of duty is unsustainable. Shri S.A.Dharmadhikari, learned counsel for the respondent objects to...

...-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 i...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, ...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...

...Per Shri S.S.Kang. 1. Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of duty and penalty. The Applicants filed Appeal along with Application f...pre-deposit of duty and penalty before Commissioner(Appeals) against the adjudication order. The Commissioner(Appeals) decided the Application for waiver of pre...natural justice is the prevention of miscarriage of justice. 6. In the present case I find that the order on the Application for waiver of pre-deposit of duty was passed without affording...

...application filed for waiver of pre-deposit.The Tribunal recorded that in spite of given reasonable opportunity to the petitioners, the petitioners failed to turn up and proceed with the...penalty imposed by the impugned order, the Tribunal is directed to consider the application for waiver of pre-deposit within a period of two weeks from the date of communication of this order upon the petitioner paying a co...pre-deposit on merits.It is recorded that this Court has not gone into the merits of the application for waiver of...

...[Order per : M.V. Ravindran, Member (J)]. - This Stay Petition is filed for waiver of pre-deposit of Rs. 8,80,612/-, interest thereof and penalty of Rs. 2 lakhs...product which they are selling.4. In our view, the appellant has made out a prima facie case for pre-deposit of the amounts involved. Accordingly, the application for waiver of...pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal.(Dictated & Pronounced in Court)...

...[Order per : Justice Ajit Bharihoke, President (Oral)]. - The appellant is seeking waiver of the condition of pre-deposit of duty of Rs. 5,62,887/- along with interest as...the order in appeal is not sustainable in law and the appellant has a strong prima facie case for waiver of the condition of pre-deposit.5. Shri N. Pathak, learned A.R...any such evidence, we find that the appellant has been able to make out a strong prima facie case for waiver of the condition of pre-deposit of the duty, interest and penalty. No doubt, while deciding the request for ...