Sunday 24 August 2014

Case couldn’t be re-agitated before CESTAT to review its pre-deposit order which was upheld by HC

Excise & Customs : Where Tribunal has exercised its discretion in waiving pre-deposit and same has been upheld by High Court, assessee cannot re-agitate grounds seeking waiver of pre-deposit, as that would amount to review; therefore, CESTAT order dismissing appeal for non-compliance with pre-deposit is valid


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