TaxTMI 
TaxTMI 
2014 (9) TMI 531
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....he order dated 26th of November, 2013 passed by the CESTAT is a subject matter in this writ petition. By the said order an application seeking waiver of pre-deposit condition is disposed of by directing the petitioner to deposit 25 per cent. of the demand within eight weeks from that date. The finding recorded by the CESTAT appears to be based on the consideration which is extraneous to what was r....
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.... said order was again carried to the CESTAT. A point was raised before the Tribunal that the verification report, which was relied upon, was not supplied to the petitioner. The said order was again set aside by the CESTAT with a specific direction upon the adjudicating officer to decide the matter afresh in the light of the observations made in the first order of remand. The department did not cha....
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....e decided by the adjudicating officer. 4. The order of remand cannot stand in the way of raising a legal plea that the same was either raised or not raised in an earlier round of litigation. Probably, the Tribunal was trying to take shelter under Explanation IV to Section 11 of the Civil Procedure Code which estopped the parties to agitate the plea which was available as ground of attack o....
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....cated hereinabove is mandatory and peremptory and the CESTAT is expected to keep adherence thereof. 9. Mr. Sharaff, learned counsel for the respondents apprehends that despite the time bound order passed by this Court, the same is ordinarily not adhered to and insisted for keeping this writ petition alive for the purpose of compliance. 10. In view of the above, let this matter appe....