2014 (1) TMI 1731

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....espondent : Mr. S. B. Saraf And Mr. K. K. Maiti. ORDER The petitioner challenges the order dated 20th November, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short "CESTAT"), Eastern Bench, Kolkata disposing of an application for stay as well as waiver of pre-deposit by directing the petitioner to deposit 25% of the duty demanded within 8 weeks from that date. ....

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....t the order of confirming the demand and imposing the duty upon the petitioner. While deciding the application seeking waiver of the pre-deposit, the Tribunal has proceeded to dispose of the same by recording its satisfaction that once an application for remission of duty is rejected, the said order including its findings become final and, therefore, held that no prima facie case is made out. ....

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....not be linked to the order passed on confirmation of the demand. Furthermore the consideration for application seeking waiver of the pre-condition deposit is well recognized, as in such case the authorities must record their satisfaction relating to the undue hardship and while doing so shall also take into account the interest of the revenues. The aforesaid satisfaction should be arrived indep....

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....relates to the undue hardship and there was a specific stand of the petitioner that the order passed on an application for remission of duty have no nexus to the present proceeding before this Court. This Court, therefore, finds that the Tribunal has proceeded to decide the matter extraneously without recording any satisfaction relating to the existence of a prima facie case, irreparable loss a....