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TMI Blog2015 (10) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee for waiver of pre-deposit - There is no merit in the instant appeal and the same is hereby dismissed. - Decided against Revenue. - CEA No. 32 of 2015 (O&M) - - - Dated:- 14-9-2015 - MR. AJAY KUMAR MITTAL. AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Sukhdev Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Tribunal after due deliberations in favour of the Revenue? iii) Whether unconditional stay can be granted on an application for waiver of pre-deposit merely on the basis of an observation regarding a prima facie case without considering anything else especially the condition of safeguarding the interest of the revenue? 2. The facts, in brief, necessary for adjudication of the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal along with stay application before the Tribunal. The Tribunal vide order dated 25.8.2014 (Annexure A-2) allowed the stay application by dispensing with the condition of pre-deposit of dues. Hence, the present appeal. 3. Learned counsel for the revenue submitted that the Tribunal has granted unconditional stay without safeguarding the interest of the revenue. It was further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s good prima facie case on merit. 4. Accordingly, we dispense with the condition of pre-deposit of dues and allow the stay petition unconditionally. 6. The Tribunal held that the assessee has good prima facie case on merit and accordingly granted unconditional stay on an application filed by the assessee for waiver of pre-deposit. 7. In view of the above, there is no merit in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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