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2013 (6) TMI 124 - HC - CustomsStay - appeal against the order of tribunal directing to predeposit of rs. 25 lakhs - held that:- paragraph 3 to 5 were the short grounds taken regarding the merits of the case which had not at all been adverted upon by the Tribunal. Further, paragraph 7 of the stay application stated about liquidity crunch which the appellant would face. This has also not been taken into consideration. Tribunal was considering the stay cum waiver application and therefore, it was incumbent upon it to have dwelled into all these issues. Following the decision in ITC Ltd. [2003 (10) TMI 70 - HIGH COURT OF ALLAHABAD] , stay order set aside - matter remanded back to tribunal for fresh consideration.
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