2012 (6) TMI 666

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....ay Petition is filed for waiver of the amounts confirmed by the adjudicating authority and upheld by first appellate authority by dismissing the appeal for non-compliance of the order of pre-deposit ordered by him.   2. After hearing both sides for some time on Stay Petition, we find that the issue involved in this case lies in the narrow compass, and hence after disposing the Stay Petitio....

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....ellant with M/s PICRIC Ltd.   4. Ld.SDR reiterates the findings of the lower authorities.   5. On careful consideration of the submissions made by both sides, we find that the first adjudicating authority, while disposing the issue of eligibility of small scale exemption, specifically records that the appellant is eligible for small scale exemption, but includes the said amount for....