2015 (7) TMI 1380

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..... -deposit on similar allegations, there had to be some justification for differential treatment in the order dated 22-1-2014. This was a fundamental aspect for justice not only to be done but also to appear to have been done. The matter is remanded to the Tribunal for consideration both on the issue of undue hardship pleaded and also the aspect for complete waiver of pre-deposit granted to it in .....

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..... submission. The first submission is that the undue hardship pleaded in Paragraphs 6 and 7 of the stay application has not been considered properly before passing the order dated 22-1-2014. The Tribunal has simply accepted the contention of the Revenue that the Company was cash rich. Learned Counsel also relies upon an order in Tax Case No. 54 of 2014, dated 25-2-2015 [2015 (322) E.L.T. 276 (Chhatt .....

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..... 22-1-2014. 4. We have considered the submissions and are of the opinion that if the Appellant was a Commission Agent and for that reason it had been granted complete waiver of pre-deposit on similar allegations, there had to be some justification for differential treatment in the order dated 22-1-2014. This was a fundamental aspect for justice not only to be done but also to appear to have bee .....

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