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2014 (4) TMI 56 - GUJARAT HIGH COURTWaiver of pre deposit - discrimination in stay order - tribunal directed the appellant to to deposit a sum of Rs.45 lakhs. - Tribunal further required two other entities to deposit Rs. 1 lakh and Rs. 50,000/respectively. In case of rest of the appellants, predeposit was completely waived. - Held that:- From the impugned order of the tribunal dated 24.10.2013, we notice that no reasons are recorded by the tribunal for providing different yardsticks for predeposit in case of different entities. The petitioner is asked to deposit Rs. 45 lakhs as against the rest of entities in whose cases (barring two where predeposit requirement was Rs.1 lakh and Rs.50,000/respectively) have not been asked to deposit any amount whatsoever. It is therefore, not possible to appreciate on what basis the tribunal has made such distinction. Only on this short ground, we are inclined to remand the proceedings before the tribunal for fresh consideration and disposal in accordance with law - rectification application would not survive - matter remanded back - Decided in favour of assessee.
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