2015 (1) TMI 687

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..... the fact that for the earlier periods, Commissioner himself had taken a view and dropped the proceedings, we consider it appropriate that at this stage, the appeal can be heard without any pre-deposit. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted. - ST/25106/2013-DB - MISC ORDER No. 22415/2014 - Dated:- 22 .....

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..... imposed. 2. The learned consultant on behalf of the appellant submits that the impugned order has been passed relying upon the decision in the case of Housing and Development Corporation Ltd. Vs. CST, Ahmedabad [2012 (26) S.T.R. 531 (Tri.-Ahmd.)]. She submits that that decision could not be applied to the present case in view of the fact that in that case, the appellants used to determine the q .....

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..... The above observations would show that the decision of HUDCO cannot be straightaway applied to the present case in view of the difference. Taking into account the fact that for the earlier periods, Commissioner himself had taken a view and dropped the proceedings, we consider it appropriate that at this stage, the appeal can be heard without any pre-deposit. Accordingly the requireme .....

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