2011 (7) TMI 884

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..... tor General. for the Respondent   JUDGEMENT   1. Admit. By consent, the appeal is heard finally forthwith. The appeal has been preferred by the original assessee against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT" for short), Mumbai, dated 28.2.2011, on an application for an interim relief. The CESTAT has directed the assessee to de .....

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..... Nashi, [Appeal Nos. E 676 and 677 of 2009, with Stay Applications No.E/Stay 977 and 978 of 2009].   3. The learned Advocate for the appellant further pointed out that the Division Bench of this Court in Wardha Coal Transport Pvt. Ltd. vs. Union of India, reported in 2009 (3) Bom.C.R. 306, has observed that once the Tribunal has granted full waiver in similar cases, it would not be proper to .....

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..... mstances in the matters before it are similar. Accordingly, the matter is remanded to the Tribunal. The Tribunal will take into consideration its earlier orders in Nasik Strips Pvt. Ltd. and Mithulal Guptas Bhavshakti Steelmines Pvt. Ltd. (supra) while deciding whether the appellant herein is entitled to waiver of pre deposit. The appellant to appear before the Tribunal on 22.8.2011.   6. Th .....

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