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TMI Blog2014 (3) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... tay petition came up for consideration before this Tribunal on the last occasion on 21.1.2014, this Tribunal after considering the submissions made by both the sides, directed the appellant to make a pre-deposit of 50% of the duty confirmed on the ground that on the earlier decisions, pre-deposit was ordered taking into account the demand for the normal period of time. In the case before us, the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed against the appellant for the period April, 2011 to October, 2011 along with interest thereon. Aggrieved of the same, the appellant is before us. 2. The short question involved in this appeal is whether the trade discount passed on by the appellant to Oil Marketing Company can be considered as trade discount or not and whether excise duty is leviable on this amount considering the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other demands were for the normal period of time. He also relies on the decision of the Tribunal in the case of Bhagyanagar Gas Ltd. 2013(291)ELT 75(Tri-Bang), wherein this Tribunal had granted stay taking into account the amount of Rs.2.22 lakhs paid by the appellant as against the demand of Rs.20.89 lakhs confirmed. 4. The learned Addl. Commissioner (AR) appearing for the Revenue, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as ordered taking into account the demand for the normal period of time. In the case before us, the entire demand is for the normal period of time. It is a well settled position that while considering various decisions on a matter, the latest decision should be preferred as that would have taken into account all the previous decisions on the subject. Therefore, following our latest order dated 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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