2014 (8) TMI 266

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..... ma facie, the applicant is eligible for exemption under Notification No.12/2003-ST and, therefore, we grant waiver of pre-deposit of dues arising from the impugned order for the purpose of admission of the appeal and there shall be stay on collection of such dues during the pendency of the appeal - Following decision of assessee's own previous case [2014 (1) TMI 455 - CESTAT CHENNAI] - Stay grante .....

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..... 13 404402013, dated 18.02.2013 granted unconditional stay. 3. The learned Authorised Representative drew the attention of the bench to the relevant provision of Notification No. 12/2013-ST, dated 20.06.2003. We find that the Tribunal had discussed the said Notification in their earlier order. The relevant portion of the Stay Order is reproduced below:- 3. The learned Counsel for the a .....

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..... h Credit Notes are not disputed. That being the case, prima facie, the applicant is eligible for exemption under Notification No.12/2003-ST and, therefore, we grant waiver of pre-deposit of dues arising from the impugned order for the purpose of admission of the appeal and there shall be stay on collection of such dues during the pendency of the appeal . 4. In view of the above decision of the .....

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