2013 (12) TMI 1471

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..... arned Tribunal granted part relief and made an order of waiver of pre-deposit to the extent of 50% of the tax component and interest thereon and also made a full waiver of the component of penalty. - Tribunal has observed that the question of limitation has to be gone into at the hearing of the appeal, we think, at this stage, it will be true hardship for the appellant to pay the interest componen .....

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..... ppellant before us. Therefore, we shall not detain ourselves from hearing the appeal on affidavit. After hearing the learned counsel for the parties, we dispose of the matter finally. The learned Tribunal has satisfied that prima facie case has been made out with regard to the period of limitation. Therefore, technically undue hardship has been established. Accordingly, the learned Tribunal g .....

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