2013 (12) TMI 1240

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..... t and we admit the appeal on the following suggested question of law:-     1. Whether the learned Tribunal was justified in recording the finding on merits while dealing with an application for dispensation of pre-deposit? Learned counsel for the Revenue takes notice for the respondent. We have decided to hear out the appeal today itself as a copy of the appeal papers are served u .....

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..... e learned Commissioner shall decide the matter independently, without being influenced by the observations made in this order. We also make it clear that this order will be effective only if the petitioner makes payment of 50% of the demanded amount as directed by the learned Tribunal within 15 days from today, failing which, this order shall stand recalled and the impugned order of the learned Tr .....

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