TMI Blog2013 (12) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... NA HIGH COURT] – Unconditional stay granted for the amount due - The appellant has made out a case for the waiver of amount - Pre-deposits waived till the disposal – stay granted. - Appeal No.:E/911 to 915 of 2012 - - - Dated:- 30-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Ms. Dimple Gohil, Advocate For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the Revenue inasmuch as the Bench has held that the Cenvat credit of the basic excise duty paid cannot be utilized for payment of Cess while availing the Area Based Exemption. It is his submission that since the issue is finally decided in favour of the revenue, appellant be put to some condition. 3. On careful consideration of the submissions made by both sides, we do find that in our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the appellant has made out a case for the waiver of pre-deposit of amounts involved. Applications for the waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals. 5. Since the issue involved in these appeals is of the very same assessee and for an identical issue as in the case of appeal No. E/578 of 2012, registry is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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