2001 (8) TMI 769

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... la, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The facts leading to this application is that the Asstt. Commissioner held that the assessee could not take credit on endorsed invoice. The assessee appealed against this order to the Commissioner (Appeals). In that appeal reliance was placed on the Tribunal s Order No. 318/97 in Appeal No. E/1487/97 filed by Deva .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. 2. The appellant appealed against this order to the Tribunal. When the stay application came up for decision, the Tribunal was of the view that the issue was covered by earlier decision of the Tribunal, having regard to the facts of the case, decided to take up the appeal and allowed the appeal. 3. The first two questions proposed for reference are; whether the Tribunal can waive deposit wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would save time not only of the Tribunal but also of the counsel representing the party. To waive the deposit of duty in such a situation is required to be done because the law provides that amount to deposit before the appeal could be heard. In a situation where the appeal itself is taken up and allowed, it would be pointless to write one order on the stay application and follow it by another ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X