2013 (12) TMI 1240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be a hardship for maintaining the appeal by dispensation of pre-deposit – in the present case, the Tribunal while doing so observed adversely on merit of the case - the Tribunal cannot do it in a negative way – Thus, the portion which starts with the words "the issue is covered by the precedent Tribunal's decision in the case of LCS City Makers Pvt. Ltd. v. CST [2012 (6) TMI 363 - CESTAT, CHENNAI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y itself as a copy of the appeal papers are served upon the learned counsel for the Revenue. 2. We are of the view that the learned Tribunal in exceptional cases can assess the prima facie case treating the same to be a hardship for maintaining the appeal by dispensation of pre-deposit. But, here, the learned Tribunal while doing so observed adversely on merit of the case. To put it differently, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X