2014 (4) TMI 1030

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ayment of the entire amount of duty as a condition precedent for entertaining the appeal. However, at that stage itself the Tribunal appears to have made up its mind to the effect that the appellant is not entitled to the benefit of this input tax, which was erroneous. The appellant is yet to argue the case on merits. The respondent is also to be heard. It is only thereafter the Tribunal can come .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellants submitted that on an earlier occasion, the very same Tribunal has granted the said benefit, entertained the appeal and the matter was remanded back to the appellate authority. However, the appellate authority again confirmed the demand. When they preferred an appeal for the second time, the Tribunal has declined to extend the benefit which it had granted earlier Further, virtually .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reasons for declining the benefit to the appellant. Now it is that order which is under challenge before the Tribunal. We do not see any justification to waive the pre-deposit or. otherwise, we have to hold that the said provision is not applicable to the statutory authority and government departments. When the legislation has not made any distinction, we cannot make such distinction by judicial o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X