TMI Blog2014 (7) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 which came to be inserted by the Finance Act, 2013 with effect from 10.05.2013, we are of the opinion that the Appellants have made out a strong prima facie case and of complete waiver of a predeposit condition. The impugned order is, therefore, quashed and set aside. The application for stay/waiver of predeposit is allowed accordingly. - stay granted. - Central Excise Appeal No.90,265 of 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to be challenged in this Court, the Appeal came to be dismissed . Against dismissal of the said Appeal, the Appellant/ Central Railway has filed the Central Excise Appeal No.265/2013. 2. We have heard Mr.R.V.Desai , learned Senior Counsel appearing in support of these Appeals and Mr.Jetly , learned counsel appearing for the Respondent/ Revenue. The order in original has been passed on 13.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the Tribunal is discretionary and there cannot be any complaint of the Tribunal acting arbitrarily or capriciously. Resultantly the Appeals do not raise any substantial question of law and they deserve to be dismissed. 5. We are of the opinion that the Tribunal in exercising discretion in this case has failed to take note of a strong prima facie case that was pleaded. Secondly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Railway, Divisional Railway Manager Office, Nagpur Divisiion ? 6. After having heard the learned counsel appearing for the parties and perusing Section 99 which came to be inserted by the Finance Act, 2013 with effect from 10.05.2013, we are of the opinion that the Appellants have made out a strong prima facie case and of complete waiver of a predeposit condition. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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