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December 2014

[2014] 36 STR 288 (Cal.) Mohta Technocrafts Pvt. Ltd. vs. CESTAT, Kolkata

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Stay application disposed by Tribunal on the reasons of non-coooperation with the adjudicating authority and new grounds taken before it for the first time, was held to be inappropriate.

Facts:
The Appellant filed writ petition challenging the order of the Tribunal rejecting the application for waiver of predeposit on the reasons of alleged non-cooperation at the time of adjudication and since new pleas were raised for the first time before it.

Held:
The Hon’ble High Court, held that the alleged noncooperation was absent and that the Tribunal’s finding was contrary to the records available and also reason for new plea was perverse. It was held that it is a settled position of law that Tribunal while dealing with application for seeking waiver of pre-deposit shall record the prima facie case and unjust financial hardship and thus the matter was remanded for consideration afresh.

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