2011 (2) TMI 1153

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....r per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the interim order passed by the Tribunal which waived the liability of pre-deposit in preferring the appeal and directed the appellant to furnish bank guarantee. 2. Learned counsel for the revenue submitted that in view of the judgment of the Apex Court in 'Empire Industries Ltd. & Ors. v. Union of India & Ors.' ....