2014 (6) TMI 959

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....ity, for the Appellant. Shri Pranab Kumar Dutta, Shyamal Sarkar and Ms. Rajshree Kajaria, for the Respondent. ORDER The order dated 26th November, 2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata was questioned in the writ petition filed before the Single Bench. 2. The Tribunal while passing the aforesaid interlocutory order under S....

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....) which was relied upon by the Tribunal has been set aside. Thus, fresh decision is required to be relied upon and the Single Bench has considered it appropriate to relegate the matter before the Tribunal to decide the application afresh. 5. We cannot take the onus upon ourselves so as to decide the legality of the deposit of 25% of the amount for the first time as this question has not be....