2019 (2) TMI 1458

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....Rahul Agarwal For the Respondent : C.S.C. ORDER Heard Shri Rahul Agarwal, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. The contention of Shri Rahul Agarwal, learned counsel for the petitioner that as the appeal of the petitioner is still pending before the Commercial Tax Tribunal and it is only the application for waiver which has been....

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....t in the case of I.T.C. Limited Vs. Commissioner (Appeals) Custom and Central Excise, Meerut-I; 2005 (184) E.L.T. 347(All.), wherein it has been held that no hard and fast Rule can be laid down for such waiver, however, it would have to be considered in the facts and circumstances of the case and while considering the application for stay/ waiver of a pre-deposit, as required under the law, the Co....

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....onsidering the waiver application itself must show that it had applied its mind to the issue raised by the appellant and it has been considered in accordance with the law. It is also the submission of Shri Agarwal that the judgment rendered by the Supreme Court in the case of Kone Elevator (2005) relied upon the Appellate Authority has in fact been overruled by it in a subsequent decision in th....

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....ment referred by Shri Agarwal. The Court has perused the said judgment and finds that the matter requires reconsideration by the Tribunal taking the said judgment into consideration which has not been done as yet. In view of the above, the impugned order is hereby quashed. The application for waiver of the statutory deposit filed by the petitioner under Clause (b) of the second proviso of Section ....