2009 (9) TMI 662

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..... or deciding a stay petition, writ petition is allowed, the impugned order is set aside and the matter remitted back to the first respondent Tribunal for a fresh consideration in accordance with law - 17623 of 2009 - - - Dated:- 7-9-2009 - V. Ramasubramanian, J. REPRESENTED BY :Shri Joseph Prabakar, Counsel, for the Petitioner. Shri K. Ramakrishna Reddy, SCGSC, for the Respondent. [O .....

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..... 4. As against the order of the Appellate Authority, the petitioner filed a further appeal before the Customs, Excise and Service Tax Appellate Tribunal, along with petitions for stay and waiver. By an order dated 3-8-2009, the Tribunal directed the entire duty to be paid and waived the pre-deposit of interest and penalty. Challenging the condition imposed by the Tribunal for payment of entire d .....

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..... . In a case where the quantum is very small, the Tribunal may find an open and shut case. In other words, the quantum cannot be the sole criteria for deciding a stay petition. 6. Therefore the writ petition is allowed, the impugned order is set aside and the matter remitted back to the first respondent Tribunal for a fresh consideration in accordance with law. No costs. Consequently connected mi .....

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