2014 (9) TMI 533

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....osale, for the Respondent. ORDER Mentioned out of turn. In the light of the urgency made out we have taken up this appeal for admission/hearing. 2. The only point and which gives rise to a substantial question of law is that in the case of the very appellant-assessee, the Tribunal has consistently waived and in identical issues, the condition of pre-deposit by calling upon the assessee to ....

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.... ought to be some consistency even in making interim orders. If in same situation on same grounds, the interim order has been passed imposing certain conditions then in subsequent cases and for maintaining certainty, the Tribunal ought to have passed the identical order. There is no reason for deviating in the present case. There is no grievance made with regard to the financial capacity or otherw....