2013 (8) TMI 5

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.... the Respondent: Shri K.J. Kinariwalla, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount Rs. 44,445/- and equivalent amount of penalty imposed. 2. The above said amounts have been confirmed by the lower authorities as difference in Education Cess and Secondary and Higher Education Cess payable by the appellant being 100% EOU, ....

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....een raised by a show cause notice and hence, there is no question of any waiver of the pre-deposit of amounts. 4. Learned departmental representative submits that the Larger Bench decision is recently given. He reiterates the findings of the lower authorities and also submits that the Larger Bench decision has taken a view on the question which has been raised before the Tribunal. 5. On care....