2014 (4) TMI 1030

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.... Neeralagi, Adv. JUDGMENT These appeals are preferred against the order passed by the Tribunal, who declined to waive the pre-deposit which is a condition precedent for maintaining an appeal. 2. Learned Counsel for the appellants submitted that on an earlier occasion, the very same Tribunal has granted the said benefit, entertained the appeal and the matter was remanded back to the appellate au....

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....perly going into the question involved. However ultimately, the matter was remanded to the appellate authority. The appellate authority after considering the rival contentions has passed the detailed order giving reasons for declining the benefit to the appellant. Now it is that order which is under challenge before the Tribunal. We do not see any justification to waive the pre-deposit or. otherwi....