(1.) THIS stay petition is filed for waiver of pre -deposit of the following amounts:
(2.) AFTER hearing both sides for sometime on the stay petition, I find that the appeal itself could be disposed of since the issue lies in a narrow compass. After waiving the condition of pre -deposit of the amounts adjudged by authorities, I take up the appeal itself for disposal.
(3.) LD . Counsel draws our attention to the Order -in -Appeal passed by the ld. Commissioner (Appeals), wherein he has allowed the appeal filed by the appellant against the Order -in -Original, the effect of which is that the appellant is eligible for the benefit of abatement of 75% as has been claimed by him under dt. 25/4/2006.