2013 (12) TMI 1504

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..... ustoms, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dated 27-9-2013, and sought to be admitted on the following suggested questions of law : (a) Whether the Customs, Excise and Service Tax Appellate Tribunal, the 1st respondent herein, has got the power to modify the miscellaneous orders in terms of Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal .....

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..... ellant has not produced the evidence in support of the plea of financial hardships and found that the plea of limitation was prima facie untenable on the facts of the case and therefore there is no element of financial or legal hardship. 4. On the aforesaid finding the learned Tribunal found that the liability of the appellant has been worked out by the revenue finally at ₹ 60 lakhs and t .....

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..... Rules, 1982, which reads as follows Orders and directions in certain cases : - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. 5. It is argued by the learned counsel for the appellant that taking advantage of the language employed in t .....

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