Court grants stay in appeal, links with parallel case, allows waiver of dues

The appellant filed stay applications against an order in appeal where demands were upheld. The appellant had already made a pre-deposit in parallel proceedings. The court found the deposit in the parallel appeal sufficient for granting stay in the present appeals. The applications for waiver of confirmed dues were allowed, and recovery stayed until appeal disposal. The court directed the appeals to be linked with the parallel appeal for joint disposal.

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Issues Involved: Stay applications against order in appeal, refund claims, pre-deposit amount, grant of stay, linking appeals for disposal.

The judgment pertains to stay applications filed by the appellant against an order in appeal where demands made under orders in original were upheld by the Commissioner (Appeals). The appellant argued that in parallel proceedings involving the same appellant, refund claims were sanctioned by the original adjudicating authority against which the department preferred an appeal. The Bench had directed the appellant to deposit Rs. 2 Lakhs and granted stay for the remaining amounts in the parallel proceedings. The appellant had already made the pre-deposit of Rs. 2 Lakhs in the parallel appeal. After considering the submissions and perusal of the relevant order, it was found that the amount deposited by the appellant in the parallel appeal could be considered as a sufficient deposit for the purpose of granting stay in the present appeals. Consequently, the applications for the waiver of confirmed dues were allowed, and recovery thereof was stayed until the disposal of the appeals. The registry was directed to link the present appeals with the parallel appeal for disposal in due course.

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