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TMI Blog2009 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... racter of the decision of a Co-ordinate Bench on a another Bench, on any particular issue, yet given the freedom to differ from a decision of Co-ordinate Bench and to refer the same decision to a Larger Bench, no fault can be found on discretion exercised by the Tribunal, writ petition is disposed of - 23063 of 2009 - - - Dated:- 12-11-2009 - Chitra Venkataraman, J. REPRESENTED BY : Shri S. Murugappan, Counsel, for the Petitioner. Shri S. Udhayakumar, SCGSC, for the Respondent. [Order]. The petitioner seeks issuance of a writ of certiorarified mandamus to quash the order dated 7-9-2009 [2009 (243) E.L.T. 359 (Tribunal)] and to direct the first respondent to hear the appeal filed by the petitioner firm without insisting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the second respondent dated 29-1-2009, the petitioner approached the first respondent by way of appeal and also filed an application for stay of recovery of the amount demanded. The first respondent passed an order directing the petitioner to comply with the pre-deposit of the entire amount of duty for considering the appeal in terms of Section 129E of Customs Act, 1962. The petitioner has come before this Court contending that the issue is covered by the decision rendered by the Larger Bench of the Customs Tribunal. The direction given by the Tribunal that the petitioner should deposit the entire duty amount for considering the appeal is not sustainable and against the principles of equity. The petitioner further submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Ex., Meerut-I wherein on the petitioner showing a prima facie case, the High Court directed the Appellate Authority to pass order in application for stay/waiver afresh in accordance with law, if possible the Appellate Authority is directed to decide the appeal itself within a time. The High Court granted stay in respect of recovery till a decision is taken in the application for stay/waiver. 5. I have perused the order of the Tribunal. A reading of the same shows that considering the various issues raised by the petitioner and to the order of the Bombay Bench, the Tribunal pointed out that the balance of convenience is in favour of the Revenue and the financial hardship pleaded by the petitioner on the basis of the balance sheet of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icular issue, yet given the freedom to differ from a decision of Co-ordinate Bench and to refer the same decision to a Larger Bench, I do not find any justification in the submission of the learned counsel for the petitioner that the impugned order has to be set aside as the issue is covered by the decision of the Co-ordinate Bench. Hence, no fault can be found on discretion exercised by the Tribunal. Learned counsel for the petitioner, however submitted that considering the financial difficulties of the petitioner, the order to dispense with the payment be granted. While the financial difficulties projected by the petitioner may be one of the grounds for considering the case of the petitioner, yet, for grant of relief to the petitioner, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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