2013 (10) TMI 623

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..... this stay petition was called out, learned counsel submits that these proceedings are an off-shoot of the proceedings which culminated in sanctioning of refund to the appellant by the adjudicating authority which, on an appeal by the department, was set-aside and the matter reached to the Tribunal in appeal No. C/78 of 2012, and the appeal is still pending. It is his submission that this issue is .....

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..... application for the waiver of pre-deposit of the amounts involved and direct the registry to link this appeal with appeal No. C/78 of 2012 and list the same for disposal. Since the issue involved in both the cases can be disposed of by Single Member Bench, registry is directed to list the appeals before Single Member Bench for disposal in its due course. (Dictated and pronounced in the Court)

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