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Case Law Details

Case Name : Commissioner of Customs, Central Excise and Service Tax, Hyderabad Vs M/s TPSC (India) Pvt. Ltd. (Andhra Pradesh High Court)
Related Assessment Year :
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Contention of the learned Standing Counsel for the Department that the Tribunal ought not to have granted absolute waiver and also stay of recovery without imposing any condition, does not merit any consideration in the facts of the case. The Tribunal had taken into consideration of the fact that the issue with regard to similar circumstances was already the subject matter of two decisions of the Tribunal at Delhi, stated supra. In that view of the matter, when the issue is squarely covered, there would be no justification for directing a pre-deposit. Hence, we see no illegality or infirmity i...
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