2008 (9) TMI 962 - HC - Central Excise

Pre-deposit - requirement to deposit complete duty amount as requirement of pre-deposit - appeal maintained.

Summary

Issues: Discrepancy in the direction to deposit duty amount, reconsideration of tribunal's order, compliance with tribunal's directive.

Discrepancy in the direction to deposit duty amount:
The petitioner highlighted a discrepancy in the tribunal's orders regarding the pre-deposit amount of duty. While in a previous application, the tribunal directed a pre-deposit of 1/4th of the duty amount, in the present case, the tribunal ordered the complete duty amount to be deposited. The petitioner argued that the law and facts in both cases were identical. The court acknowledged this discrepancy and aimed to address it to meet the ends of justice.

Reconsideration of tribunal's order:
The court proposed a solution to address the discrepancy by directing the petitioner to deposit an additional amount with a specific timeline for making an application to the tribunal for reconsideration of the impugned order. The court instructed the tribunal to consider this application promptly and make a decision within six weeks from the date of application. This approach aimed to ensure a fair review of the order in light of the similar case precedent.

Compliance with tribunal's directive:
The court issued a directive to the tribunal not to dismiss the petitioner's appeal for non-compliance with the previous order until a decision was made on the application for reconsideration. By making the rule absolute without any costs, the court provided clarity on the steps to be taken by the petitioner and the tribunal to address the discrepancy and ensure a just outcome in the matter.