https://www.taxtmi.com/caselaws?id=154701 An interim order on waiver and pre-deposit cannot stand where the Tribunal fails to consider material documents already filed and does not afford an effective hearing. Here, the certificate and supporting papers said to establish entitlement to exemption were on the record, yet the Tribunal proceeded as if registration had not been shown and declined the waiver and stay applications without addressing that material. The High Court therefore set aside the pre-deposit order and directed fresh consideration on merits after hearing the petitioners, subject to costs. en-us Mon, 26 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154701 An interim order on waiver and pre-deposit cannot stand where the Tribunal fails to consider material documents already filed and does not afford an effective hearing. Here, the certificate and supporting papers said to establish entitlement to exemption were on the record, yet the Tribunal proceeded as if registration had not been shown and declined the waiver and stay applications without addressing that material. The High Court therefore set aside the pre-deposit order and directed fresh consideration on merits after hearing the petitioners, subject to costs. Case-Laws Central Excise Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154701