Stay application disposed by Tribunal on the reasons of non-cooperation with on adjudicating authority and new grounds taken before it for the first time, was held to be inappropriate.

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

 

FACTS:

The Appellant filed writ petition challenging the order of the Tribunal rejecting the application for waiver of prediposit on the reasons of alleged no- 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 non-cooperation 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 is a settled position of law that Tribunal while dealing with application for seeking waiver of pre-deposit shall record the prime facie case and unjust financial hardship and thus the matter was remanded for consideration afresh.