Monday, 9 March 2015

Pre-deposit ordered by Tribunal without considering plea of undue hardship wasn't justified

Excise & Customs : Where Tribunal passed stay order directing full pre-deposit : (a) without even considering merits and financial hardship and (b) that too, in non-appearance of assessee where it was not established that assessee had received notice of hearing, Tribunal order was 'prejudiced' against assessee and was set aside


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