2007 (11) TMI 15

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..... Kumar, J.].- This petition is directed against the order dated 18-9-2007 passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') in Stay Application No. SYT/Stay/1902/2007-CU in Appeal No. ST 435/2007-CE. The Tribunal has upheld the order dated 18.5.2007 passed by the Commissioner (Appeals) wherein the prayer made by the petitioner for waiving the p .....

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..... rdingly, it was held that there was no prima facie case in favour of the petitioner nor the petitioner could establish the balance of convenience in their favour. It was further held that there was no proof of any financial hardship for waiver of pre-deposit under Rule 35 F of the Rules. 2. We have heard the learned counsel at a considerable length and find that the discretion exercised by t .....

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