2014 (3) TMI 871

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. ORDER This is an application seeking waiver of the condition of pre-deposit of duty, interest and penalty confirmed by the impugned order-in-appeal. 2. Learned Counsel for the appellant is pressing for waiver of the condition of pre-deposit has drawn our attention to Section 93 of the Finance Act, 2004 and submitted that the correct interpretation of this section is that educati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is not sustainable in law as such, the appellant has a strong prima facie case for waiver of the condition of pre-deposit. 3. Learned Shri N. Pathak, A.R. for the Department on the contrary has reiterated the impugned order. 4. We have considered the rival submissions. The issue involved in this case is interpretation of notification issued by the Ministry of Industrial Development an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X