(1.) This petition has been filed against the interim order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (in short "the Tribunal") declining the prayer of the petitioner for waiver of interest and amount exceeding 25% of the penalty, for hearing the appeal.
(2.) We have heard learned Counsel for the petitioner.
(3.) There are observations in the order passed by the Commissioner (Appeals) that the petitioner was party to evasion of duty. The Tribunal has recorded that no prima facie case was made out for stay of the order regarding payment of interest or the amount of penalty beyond 25%.