2015 (10) TMI 2484

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..... Mr. Satish Kumar, Senior Standing counsel. ORDER 1. This appeal by the Assessee is directed against the order dated 17th August 2015 passed by the Customs Excise & Service Tax Appellate Tribunal („CESTAT‟) rejecting an application filed by the Assessee seeking waiver of the pre-deposit. The CESTAT has by the impugned order required the Appellant to deposit a sum of Rs. 7.75 crores .....

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..... es provided by it "merits no consideration". It is further pointed out that this very issue was also raised before the CESTAT but was not considered by it in the impugned order. 3. Mr. Harishankar also pointed out that subsequent to the impugned order of the CESTAT a decision dated 20th August 2015 was rendered by the Supreme Court in Civil Appeal No. 6770 of 2004 (Commissioner of Central Excise .....

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..... he above submissions have not merited consideration by the CESTAT, the impugned order should be set aside and the issue concerning the pre-deposit should be considered afresh by the CESTAT. It is ordered accordingly. 5. It will be open to the Assessee as well as the Department to place before the CESTAT relevant documents pertaining to the above issue. The Assessee‟s application for waiver .....

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