2014 (11) TMI 915

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..... ard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) without insisting on any condition as to pre-deposit, having regard to the peculiar facts and circumstances, including the contentions on merits; particularly because the plea is on jurisdictional issue as to coverage. We are of the view that this course would pave way to secure ends of justice and would give a reasonable oppor .....

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..... on the threshold of taking over the Establishment following the demise of his father, who was the proprietor; succumbing to carcinoma. We are persuaded to think that the appellant is entitled to be heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) without insisting on any condition as to pre-deposit, having regard to the peculiar facts and circumstances, including the conte .....

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