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TMI Blog2014 (12) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... plication seeking waiver of pre-condition deposit of duty after recording its satisfaction relating to undispute hardship and the interest of revenue. The point of non co-operation before the adjudicating authority by no stretch of imagination can be considered for disposal of such application, it is a settled proposition of law that while considering an application seeking waiver of pre-condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Kolkata is the subject matter of challenge in this writ petition. 2. By the impugned order the Tribunal disposed of an application seeking waiver of condition of pre-deposit of duty on the ground that the petitioners did not co-operate with the department and the plea sought to be raised for the first time before the Tribunal was neither taken before the adjudicating authority nor raised in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the non-raising of plea before the adjudicating authority is perversed. 5. Furthermore, the Tribunal is required to deal with an application seeking waiver of pre-condition deposit of duty after recording its satisfaction relating to undispute hardship and the interest of revenue. The point of non co-operation before the adjudicating authority by no stretch of imagination can be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from the date of communication of this order. For abundant precaution it is hereby made clear that this order shall not be construed to have made on the merit of the said application and the Tribunal shall be free to decide the same independently and without being influenced by any observations made herein. 7. The writ petition, is thus, disposed of. No costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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