YESPEE TYRE RETREADERS Vs. CESTAT

JUDGEMENT

(1.) Heard Mr. P. Murugesan, learned counsel for the petitioner and Mr. R. Nandakumar, learned counsel for the second respondent.

(2.) This writ petition has been filed challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, dated 18-6-2014. The said order is an interim order in an application filed by the petitioner for grant of the stay of the demand and not to direct the petitioner to effect any pre-deposit for the purpose of prosecuting the appeal.

(3.) The petitioner's case was based upon a decision rendered by the Tribunal by CESTAT in the case of Safety Retreading Company v. Commissioner of Central Excise, Salem reported in 2012 (26) S.T.R. 225 (Tri.-Chennai).