2011 (12) TMI 653 - AT - Central Excise

Summary

Issues involved: Stay petition for waiver of pre-deposit of differential duty liability, interest, and penalty.

Analysis:
1. The stay petition was filed for the waiver of pre-deposit amounting to Rs. 16,12,304 confirmed as differential duty liability, interest, and an equivalent amount of penalty on the appellant.
2. The Tribunal found that the appeal could be decided promptly as it involved a narrow scope. Consequently, the stay petition was allowed, and the appeal was taken up for disposal.
3. The learned counsel contended that the issue had already been conclusively decided by the same Bench in the appellant's earlier case for a prior period, referencing Final Order No. A/1946/2011-WZB/AHD, dated 16-11-2011.
4. The Senior Departmental Representative (SDR) argued that the issue in the earlier final order dated 16-11-2011 was concerning the same assessee but for a subsequent period.
5. Upon reviewing the Order dated 16-11-2011, the Tribunal observed that the issue in that case and the current case were identical, involving the same assessee. As the Tribunal had previously ruled in favor of the assessee by setting aside the impugned order, the stay petition and appeal were allowed, and the impugned order was overturned.

This judgment showcases the Tribunal's consideration of previous decisions, the similarity of issues, and the ultimate decision to allow the appeal and set aside the impugned order based on the precedent set in the appellant's earlier case.