2014 (12) TMI 164

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....e Respondent. ORDER The Court : The order dated 20-11-2013 passed by the Customs & Excise and Service Tax Appellate Tribunal, Eastern Bench, Kolkata is the subject matter of challenge in this writ petition. 2. By the impugned order the Tribunal disposed of an application seeking waiver of condition of pre-deposit of duty on the ground that the petitioners did not co-operate with the ....

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....erusal of the material documents an averment made in the writ petition this Court finds that the findings of the Tribunal relating to a non-co-operation as well as the non-raising of plea before the adjudicating authority is perversed. 5. Furthermore, the Tribunal is required to deal with an application seeking waiver of pre-condition deposit of duty after recording its satisfaction relati....