2010 (9) TMI 597

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..... ibunal has not considered the merits of the financial hardship pleaded by the appellant, the impugned orders are quashed and set aside - The appeal and stay application filed by the appellant are restored to the file of CESTAT - The Tribunal is directed to dispose of the stay application in accordance with law laid down by this Court as well as Apex Court - Hence, the impugned orders of the CESTAT .....

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..... pre-deposit order on 26-7-2010. This appeal has been amended to challenge the said order as well. 4. On perusal of the order dated 13-5-2010, it is seen that although the CESTAT referred the plea of hardship raised by the appellant, has not considered the same and arrived at any conclusion. In the light of the judgment of the Apex Court in the case of Benara Valves Ltd. v. Commissioner of Centra .....

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