2013 (10) TMI 29 - HC - Central Excise

Stay / waiver of predeposit - Whether the CESTAT was justified in declining to stay the order-in-appeal and order-in-original Held that - Unless the prima facie view of the CESTAT was recorded, it was not possible to ascertain the basis on which the CESTAT had declined to grant stay - the order was quashed and set aside insofar as it related to declining the stay to the order passed by the Commissioner (Appeals) and the matter was restored to the file of the CESTAT for fresh consideration of the issue.

Summary

The Bombay High Court quashed and set aside the CESTAT's order declining to stay the order-in-appeal and order-in-original. The matter was restored to CESTAT for fresh consideration. The appeal was disposed of with no order as to costs.