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M/s. Aruna Constructions Versus Commissioner of Central Excise and Service Tax

2015 (8) TMI 748 - ANDHRA PRADESH HIGH COURT

Whether the Tribunal can decide the application for waiver of pre-deposit without having a statement of undue hardship, which is concomitant to exercise the jurisdiction - Held that:- unless the application is made pleading undue hardship the same ca .....

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would be open for the appellant to make a fresh application for waiver of pre-deposit setting up the ground as required under the law - Petition disposed of. - Central Excise Appeal No. 61 of 2015 - Dated:- 30-4-2015 - Sri Kalyan Jyoti Sengupta And S .....

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ing a statement of undue hardship, which is concomitant to exercise the jurisdiction? We have seen the application made by the appellant before the learned Tribunal and we have not been able to find any statement of undue hardship therein. Then, how .....

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