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2014 (4) TMI 1030 - KARNATAKA HIGH COURTWaiver of pre deposit - Held that:- When the legislation has not made any distinction, we cannot make such distinction by judicial order. Therefore, we do not find any error in the order passed by the appellate authority for insisting the payment of the entire amount of duty as a condition precedent for entertaining the appeal. However, at that stage itself the Tribunal appears to have made up its mind to the effect that the appellant is not entitled to the benefit of this input tax, which was erroneous. The appellant is yet to argue the case on merits. The respondent is also to be heard. It is only thereafter the Tribunal can come to the conclusion one way or the other. Therefore, the observations made on the merits of the appeal should not be taken into consideration as a binding precedent while deciding the appeal on merits. The tribunal shall consider the matter on merits and in accordance with law, ignoring the observations made by it in the impugned order, that would meet the ends of justice - stay denied.
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