2013 (12) TMI 1293

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..... espondent: Sh. H. Mathew (AR.) ORDER Per : Mr. M.V. Ravindran; All these three stay petitions are taken up for disposal as the issue involved is the same and identical. Since the issue involved in all these three stay petitions identical, we propose to dispose of these stay petitions by a common order. 2. Heard both sides and perused the records. 3. The confirmation of an amount by the lower .....

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..... l order No. A/1391/WZB/AHD/2012 dated 14.09.12, prima facie, may apply to the issue in hand. We find that in these two decisions we have held in the favour of the assessee. Accordingly, we are of the view that the appellants have made out a case for the waiver of pre-deposit of the amounts involved. Applications for the waiver of pre-deposit of the balance amounts involved are allowed and recovery .....

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