2011 (6) TMI 664

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.... Appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal on 4 March 2011 on an Application for waiver of pre-deposit under Section 129(E) of the Customs Act, 1962. A copy of the Petition has been served on the Union of India and on the concerned commissioner. 2. The Tribunal has noted in its order that the demand on the Appellant in respect of the dif....

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....ioner since the reasons which have been indicated in paragraph 5 of the impugned order of the Tribunal are cogent and would not warrant interference, particularly at this stage under Article 226 of the Constitution. However, Counsel on behalf of the Appellant submitted that the plea of financial hardship was rejected by the Tribunal in the absence of evidence in support thereof. Counsel submitted ....