2013 (8) TMI 65

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..... When this Stay Petition was called, ld. Counsel submits there is an error in the impugned order in as much as the first appellate authority has held that the appellants should have filed two appeals against the show cause notices decided by the adjudicating authority. It is his submission that the said findings are incorrect and are not in consonance with the law and is a primary question which n .....

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..... his Bench has taken a view holding in favour of the assessee. 5. In view of the foregoing, we find that the appellants have made out a case for complete waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated & Pronounced in Court)
Case laws, Decisio .....

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