2010 (9) TMI 597

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.... Respondent. [Judgment per : J.P. Devadhar. J. (Oral)].  - Heard learned Counsel for the parties. 2. Admit. Heard finally with the consent of learned Counsel for the parties. 3. This appeal is directed against the order of CESTAT dated 13-5-2010 whereby the appellant is directed to deposit a sum of rupees five crores for entertaining the appeal filed by the appellant against the orde....

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....to consider the plea of financial hardship raised by the appellant. Since the Tribunal has not considered the merits of the financial hardship pleaded by the appellant, the impugned orders dated 13-5-2010 and 26-7-2010 are quashed and set aside. The appeal and stay application filed by the appellant are restored to the file of CESTAT. The Tribunal is directed to dispose of the stay application in ....