2013 (11) TMI 484 - HC - Central Excise

Adjournment by Tribunal - During the period Duty demanded Application of Pre-deposit not taken up Held that - The Tribunal should give priority to hear applications for waiver of deposit instead of giving such long dates and putting the litigant to inconvenience and also burdening the Courts with petitions that can easily be avoided Demand stayed till the Tribunal takes up the application for waiver of pre-deposit.

Summary

The High Court criticized the Customs, Excise and Service Tax Appellate Tribunal for delaying the petitioner's application for waiver of pre-deposit. The Court stayed the demand for payment until the Tribunal addresses the waiver application promptly.