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2015 (4) TMI 693 - HC - Central ExciseWaiver of pre deposit - Held that:- Tribunal could have at least recorded that on such an application, the Assessee sought stay of recovery of the amount of duty, interest etc. and that the argument on the point of limitation was the only argument canvassed. Then, possibly we would not have been required to admit this Appeal. The Tribunal's order does not indicate that what the arguments were or they are only restricted to this point. Thus, the Tribunal was required to see whether any prima facie case has been made out and to what extent. That would include the issue as to whether the demand raised was within the limitation in its entirety or in part. We do not find any consideration also on the point of financial hardship and how to balance the equities, if such was the situation. In the circumstances, this unreasoned and cryptic order of the Tribunal deserves to be quashed and set aside - Decided in favour of assessee.
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