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2014 (6) TMI 959

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..... missioner of Central Excise, Raipur reported in [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] and directed deposit of 25% of the duty imposed by the assessing officer - Appellant contended that the aforesaid judgment is no longer a good law. As such, the Single Bench has remitted the matter for hearing afresh to the Tribunal directing it to dispose of the application seeking waiver of pre-condition .....

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..... d:- 4-6-2014 - Arun Mishra, CJ and Joymalya Bagchi, J. Shri K.K. Maity, for the Appellant. Shri Pranab Kumar Dutta, Shyamal Sarkar and Ms. Rajshree Kajaria, for the Respondent. ORDER The order dated 26th November, 2013 passed by the Customs, Excise Service Tax Appellate Tribunal, East Regional Bench, Kolkata was questioned in the writ petition filed before the Single Bench. .....

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..... espective parties. The decision of Vandana Global Limited (supra) which was relied upon by the Tribunal has been set aside. Thus, fresh decision is required to be relied upon and the Single Bench has considered it appropriate to relegate the matter before the Tribunal to decide the application afresh. 5. We cannot take the onus upon ourselves so as to decide the legality of the deposit of 25% o .....

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