2012 (7) TMI 1003

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....per : V.M. Sahai, J. (Oral)]. - We have heard Mr. S. Suryanarayan with Mr. Dhaval Shah, learned counsel appearing for the petitioners and Mr. Varun K. Patel, learned counsel appearing for the respondents. 2. This writ petition has been filed challenging the order of the Tribunal [2016 (42) S.T.R. 981 (Tribunal)] by which the Tribunal has directed the petitioners to deposit ₹ 60 lacs as....

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..... Therefore, it was a fit case where the Tribunal ought to have allowed 100% waiver of amount of pre-deposit and ought to have decided the Appeal on merits. There is another decision of Bombay High Court in Wardha Coal Transport Pvt. Ltd. v. Union of India - 2009 (13) S.T.R. 490 (Bom.), wherein the Division Bench has held that once Tribunal has granted full waiver in a similarly situated case, it ....