https://www.taxtmi.com/caselaws?id=211336 The High Court allowed the writ petition, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order directing payment of the entire duty while waiving pre-deposit of interest and penalty. The Court held that the Tribunal failed to consider the prima facie case, balance of convenience, and irreparable hardship in deciding the waiver and stay petition solely based on the duty amount being less than Rs. 1 lakh. The matter was remitted back to the Tribunal for a fresh consideration in accordance with the law, with no costs awarded. en-us Mon, 07 Sep 2009 00:00:00 +0530 Tue, 13 Mar 2012 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211336 The High Court allowed the writ petition, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order directing payment of the entire duty while waiving pre-deposit of interest and penalty. The Court held that the Tribunal failed to consider the prima facie case, balance of convenience, and irreparable hardship in deciding the waiver and stay petition solely based on the duty amount being less than Rs. 1 lakh. The matter was remitted back to the Tribunal for a fresh consideration in accordance with the law, with no costs awarded. Case-Laws Central Excise Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211336