MOHTA TECHNOCRATS PVT. LTD. Vs. CESTAT

JUDGEMENT

(1.) The Court: The order dated 20-11-2013 passed by the Customs & Excise and Service Tax Appellate Tribunal, Eastern Bench, Kolkata is the subject matter of challenge in this writ petition. By the impugned order the Tribunal disposed of an application seeking waiver of condition of pre-deposit of duty on the ground that the petitioners did not co-operate with the department and the plea sought to be raised for the first time before the Tribunal was neither taken before the adjudicating authority nor raised in the pleading.

(2.) According to the petitioners the aforesaid findings are beyond the records.

(3.) My attention is drawn to reply to a show-cause notice submitted by the petitioners wherein it is categorically averred that the gross-receipts shown in the balance-sheet constitute service and non-service items which can be decipher from the findings recorded by an adjudication authority. The petitioner further placed the material to show that there was never a non-co-operation in an adjudication process and contends that the said finding is perversed having made contrary to the records. After hearing the respective counsels and on perusal of the material documents an averment made in the writ petition this Court finds that the findings of the Tribunal relating to a non-co-operation as well as the non-raising of plea before the adjudicating authority is perversed.