2014 (9) TMI 533

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..... nt cases and for maintaining certainty, the Tribunal ought to have passed the identical order. There is no reason for deviating in the present case. There is no grievance made with regard to the financial capacity or otherwise of the assessee. It being a public utility concern, interest of justice would be served if we modify the order passed by the Tribunal and instead of condition of 50% of the .....

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..... s rise to a substantial question of law is that in the case of the very appellant-assessee, the Tribunal has consistently waived and in identical issues, the condition of pre-deposit by calling upon the assessee to deposit 1/6th of the amount of duty and penalty demanded. It is the grievance that it is only in this appeal that in identical circumstance, the Tribunal deviated from its earlier order .....

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..... d for maintaining certainty, the Tribunal ought to have passed the identical order. There is no reason for deviating in the present case. There is no grievance made with regard to the financial capacity or otherwise of the assessee. It being a public utility concern, interest of justice would be served if we modify the order passed by the Tribunal and instead of condition of 50% of the deposit of .....

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