2014 (12) TMI 164

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..... e order dated 20-11-2013 passed by the Customs & Excise and Service Tax Appellate Tribunal, Eastern Bench, 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 raise .....

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..... ade in the writ petition this Court finds that the findings of the Tribunal relating to a non-co-operation as well 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 rev .....

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..... he reasons in accordance with law. The Tribunal is further directed to dispose of the aforesaid application within three 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 influenc .....

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