2013 (10) TMI 1215

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....ER The Court : This writ application has been filed challenging an Order No. S/1291/Kol/2012, dated 11-10-2012 of the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, whereby the learned Tribunal disposed of the Stay Petition of the petitioner being SP-634 of 2010 in the Appeal being S.T. Appeal No. 275 of 2010 filed by the petitioner. 2. It is not in di....

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....tion of the requirement of pre-deposit. Undue hardship is not financial hardship alone, even though undue hardship would certainly include acute financial hardship. 5. It is well settled that if an assessee has a good case in appeal, pre-deposit should be dispensed with. In the instant case, the learned Tribunal has apparently not taken the prima facie merits of the case of the petitioner ....

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....thout going into the question of whether the order ought to have been passed ex parte, the ex parte order is set aside without prejudice to the rights and contentions of the respective parties. The learned Tribunal is directed to decide the application afresh in accordance with law after giving the petitioner and the department reasonable opportunity of hearing as expeditiously as possible and pre....