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2015 (8) TMI 895

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....te For the Respondent : None JUDGMENT S.J. VAZIFDAR, A.C.J. (ORAL) This is an appeal against the order dated 13.08.2013 of the Customs, Excise and Service Tax Appellate Tribunal (in short CESTAT) dismissing the petitioner's (appellant herein) application for recalling the order of the CESTAT dated 31.08.2005 by which the petitioner's appeal was dismissed for non-compliance of a....

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....same on merits without insisting on any pre-deposit of dues and to exempt the petitioner from payment of any interest or penalty. The petitioner further contends that the BIFR also directed the CESTAT to exempt it from payment of any interest or penalty in the case pending before it. 3. It is important to note that the order of the BIFR merely records that the petitioner had requested the BIFR ....