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    <title>2014 (12) TMI 164 - CALCUTTA HIGH COURT</title>
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    <description>The High Court quashed the Customs &amp;amp; Excise and Service Tax Appellate Tribunal&#039;s order denying waiver of pre-deposit of duty due to alleged non-cooperation and failure to raise a plea. The Court found the Tribunal&#039;s findings erroneous and lacking essential considerations, directing a fresh review emphasizing undisputed hardship and revenue interests. The Tribunal was instructed to provide a hearing to the petitioner and issue a decision within three weeks, ensuring compliance with legal requirements and independent decision-making without determining the application&#039;s merits.</description>
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      <pubDate>Fri, 24 Jan 2014 00:00:00 +0530</pubDate>
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