9911796707
TMI Blog2010 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... , by which a complete waiver of predeposit was granted, subject to the filing of a bond – held that - Tribunal, first and foremost, is duty bound by Article 141 of the Constitution of India to ensure that it follows binding precedent of the Supreme Court. The Tribunal as a judicial body must follow principles of consistency when it decides cases. The lack of consistency is clear on the face of record - Judicial orders must be passed by the Tribunal with a greater degree of circumspection and application of mind. Whim and caprice are alien to the judicial process. Consistency, based on judicial precedents should be the norm. - 2308 of 2009 - - - Dated:- 13-1-2010 - Dr. D.Y. Chandrachud and J.P. Devadhar, JJ. Shri M.H. Patil, for the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al docks through dedicated pipe lines. The case of the petitioner is that prior to 6th September 2004 a facility of removing petroleum products without payment of duty from the refinery to the warehouse was available. The prevailing practice of Indian Oil Corporation Limited was to place orders upon the petitioner, confirming the quantities intended for supplies to Naval Vessels. The petitioner made supplies against specific indents placed by Indian Oil Corporation Limited and claimed the benefit of Exemption Notification No. 64/95-C.E. With effect from 6th September 2004, the warehousing facility was withdrawn. The petitioner continued the same practice, as before, of supplying or clearing specified quantities of HSD oil through pipe lines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the respondent has placed on the record a subsequent order passed by the same member of the Tribunal on 14th December 2009 [2010 (250) E.L.T. 222 (Tribunal)] in a stay application arising out of an appeal filed by the petitioner, by which the petitioner has been directed to deposit an amount of Rs.1 crore towards a demand of duty of approximately Rs.4 crores. 7. The position that has been brought to the notice of the Court is far from satisfactory. In the order of the Tribunal dated 11th September 2009 which is impugned in these proceedings, the Tribunal has, on a construction prima facie of Exemption Notification No. 64/95, rejected the case of the petitioner for a complete waiver of pre-deposit. The Tribunal observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Navy as stores for consumption on board a naval vessel and not through a Ship Builder on a certificate issued by the Navy that the goods would be used for the manufacture of ships for the Navy. The Supreme Court observed as follows:- "9 ........The words of the exemption notification are clear and unambiguous. Goods other than cigarettes are exempted from duty if the same are supplied as stores for consumption on board a vessel of Indian Navy or Coastguard. The purchase order has been issued by ship builders on behalf of the Indian Navy, Government of India under the Ministry of Defence for manufacture or warship in yard. As per notification the goods supplied to the ship builders will not qualify for exemption and only the goods sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier the Tribunal has now passed a third order on 14th December 2009 on a stay application arising out of an appeal filed by the petitioner, by which the view taken in the first order dated 11th September 2009 is reiterated and a direction has been issued for the deposit of an amount of Rs.1 crore towards a demand of duty. Faced with this situation, we are of the considered view that it would be appropriate to remit the proceedings back to the Tribunal for reconsideration of the matter having regard to the observations made by this Court earlier. Judicial orders must be passed by the Tribunal with a greater degree of circumspection and application of mind. Whim and caprice are alien to the judicial process. Consistency, based on judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
