- (1.) Heard counsel for the appellant and Sri S.P. Kesarwani for the Department. This appeal has been filed against the order passed by the Member (Judicial), Customs, Excise and Service Tax Appellate Tribunal.
(2.) There is no dispute about the fact that earlier an appeal was filed before the Customs, Excise and Service Tax Appellate Tribunal where the appeal is otherwise maintainable on the deposit of 100% of the tax liability.
(3.) Sri Kesarwani submits that under the provisions of the Act and in the given sets of facts of the case, it is for the Tribunal to waive the condition.;