https://www.taxtmi.com/caselaws?id=247876 The Court allowed the appeal on the substantial question of law, finding that the tribunal failed to adequately consider the prima facie case and balance the equities at the interim stage. It quashed the impugned order, permitted the waiver of pre-deposit of a specific amount until the final disposal of the appeal, emphasizing the need for a prima facie case for waiver of pre-deposit, especially when a significant amount has already been deposited by the appellant. The decision clarified that the waiver did not bind the tribunal's final decision on the appeal's merits. en-us Thu, 08 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247876 The Court allowed the appeal on the substantial question of law, finding that the tribunal failed to adequately consider the prima facie case and balance the equities at the interim stage. It quashed the impugned order, permitted the waiver of pre-deposit of a specific amount until the final disposal of the appeal, emphasizing the need for a prima facie case for waiver of pre-deposit, especially when a significant amount has already been deposited by the appellant. The decision clarified that the waiver did not bind the tribunal's final decision on the appeal's merits. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247876