2013 (4) TMI 355

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....peal (appeal No. 47 of 2012) along with an application for stay. By an order dated 23.11.2012 appellate court has granted the stay to the extent of 55% of the tax amount as assessed by the assessment order. Feeling aggrieved by the said fact, the petitioner field a second appeal (second appeal No. 370/12) before the Tribunal. By order dated 21.12.2012, the same has been dismissed. In view of the abovesaid factual background, the present revision has been filed by the revisionist before this Court. I have heard learned counsel for the parties and gone through the records. A Division Bench of this Court in the case of I.T.C. Ltd. vs. Commissioner (Appeals), Custom & Central Excise, Meerut-I 2005 (184) E.L.T. 347 (ALL.), (paragraph no.35) ....

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....onerate from the total liability on disposal of his appeal. Dispensation of deposit should also be allowed where two views are possible. While considering the application for interim relief, the Court must examine all pros and cons involved in the case and further examine that in case recovery is not stayed, the right of appeal conferred by the legislature and refusal to exercise the discretionary power by the authority to stay/waive the pre-deposit condition would be reduced to nugatory/illusory. Undoubtedly, the interest of the Revenue cannot be jeopardized but that does not mean that in order to protect the interest of the Revenue, the Court or authority should exercise its duty under the law to take into consideration the rights and int....