9911796707
TMI Blog2013 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant nor there is any request for adjournment. 2. On perusal of the records, I find that the issue involved lies in a narrow compass and hence I take up the stay petition for disposal in the absence of any representation from the assessee. 3. Heard the ld. D.R. 4. On perusal of the records, it transpires that the appellant has filed a stay petition for waiver of pre-deposit of the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der which sub clause the penalty is sought to be imposed. In the absence of any such findings, I find that the appellant has made out a prima facie case for the waiver of pre-deposit of the amount of penalty imposed by the adjudicating authority and upheld by the first appellate authority. 5. Application for the waiver of pre-deposit of the amount of penalty involved is allowed and recovery there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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