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2015 (1) TMI 900 - CALCUTTA HIGH COURTWaiver of the pre-deposit - violation of Sections 67 and 68 of the Finance Act read with Rules 6 and 7 of the Service Tax Rules, 1994 - Held that:- CESTAT has not recorded any reason on the merit of the said application except on the technicalities. Admittedly, the Assessing Officer passed an order after rejecting an application for adjournment and have proceeded to decide the matter ex parte. The order of the Assessing Authorities before the CESTAT is to be decided upon taking note of all materials available on the record or legally permissible to be brought on record and, therefore, the CESTAT ought to have recorded its finding on the merit and more particularly within the provisions contained under Section 35F of the Central Excise Act. The CESTAT should record its finding on the prima facie case as well as on the balance of convenience and inconvenience and the irreparable loss and injury to be caused to the petitioner and shall also take into account the interest of the Revenue at the time of passing any order on the waiver of the pre-condition deposit. - Court finds that the said order is not sustainable. The order impugned is quashed and is set aside. - Matter remanded back - Decided in favour of assessee.
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