2015 (10) TMI 703

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..... facie opinion for the conclusion. - There is no discussion in the order dated 29-9-2014 while disposing the stay application why the Tribunal was satisfied to deny complete waiver of pre-deposit and to direct deposit of the entire penalty amount. We further find that the appellant had taken a ground of financial difficulty which has not been considered at all. - Impugned order is set aside - Matte .....

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..... raph 2.1 of the stay application with regard to the financial difficulty of the appellant has not been considered at all. 3. Learned Counsel for the respondent submits that waiver of pre-deposit was not a matter of right and it remained within the discretion of the Tribunal. 4. We have considered the submissions on behalf of the parties. Undoubtedly, an order granting or declining waiver of .....

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