2012 (7) TMI 79

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..... ice tax for storage and warehousing charges have been confirmed against the applicants along with interest and various penalties under the Finance Act, 1994. 2. The applicants are Container Freight Station (CFS). During the course of their activity, when the cargo enters into territory of India, it is stored by them and thereafter it is cleared to the importer on payment of storage charges as wel .....

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..... sit; therefore, in this matter also the applicant be granted waiver of pre-deposit during the pendency of the appeal. 4. Heard. 5. Considering the fact that on the identical issue in the case of Gateway Distriparks Ltd., cited supra, this Tribunal has granted unconditional waiver of pre-deposit to the applicant, following the said decision, we also grant waiver of pre-deposit of entire amount of .....

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