(1.) The petitioner challenges the order dated 20th November, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short "CESTAT"), Eastern Bench, Kolkata disposing of an application for stay as well as waiver of pre-deposit by directing the petitioner to deposit 25% of the duty demanded within 8 weeks from that date. The petitioner alleges that due to devastating fire broken out in the factory, some finished and unfinished goods were completely and/or totally destroyed. In fact an application under Rule 21 of the Central Excise Rules, 2002 for remission of duty was taken out by the petitioner. Subsequently the department issued a show cause notice contemplating to initiate proceedings for assessment of the excise duty and confirmation of demand. Both the proceedings were disposed of by separate orders.
(2.) Admittedly the petitioner has not assailed and/or challenged the order rejecting the application for remission of duty as according to the petitioner the said order is mere executive and is not capable of being assailed in appeal.
(3.) The appeal before the Tribunal is preferred by the petitioner against the order of confirming the demand and imposing the duty upon the petitioner.