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TMI Blog2014 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ,JJ. For the Appellant : Sri S. R. Ashok For the Respondent : Sri G. Sampath Kumar, Additional Central Government Standing Counsel. ORDER This application is filed with a prayer to review the order dated09-01-2014 passed by this Court in Central Excise Appeal No.48 of2013. Heard Sri S.R. Ashok, learned Senior Counsel for the petitioner and Sri G. Sampath Kumar, learned Additional Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally, the Hon'ble Supreme Court passed an order on 19-02-2014,directing that no coercive steps shall be taken by the respondent against the petitioner for recovery of the amount. On 07-05-2014, the Supreme Court accorded permission to the petitioner to withdraw the writ petition, leaving it open to the petitioner to approach this Court by filing a review petition. The stay that was granted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant case ,the demand was on the basis of re-opening of the proceedings, and not on the basis of any original assessment. It is no doubt true that in State of Haryana v. M/s Maruti Udyog Ltd and others (supra), the Hon'ble Supreme Court expressed the view that if the facts warrant, the Tribunal can waive the condition, asto pre-deposit, and the same shall be supported by reasons. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve purpose of paving the way for the petitioner to urge the ground of their financial weakness, or inability, before the Tribunal; set aside the order under appeal, and remand the matter to the Tribunal for fresh consideration and disposal only for the limited aspect, referred to above. This order shall not be construed as expressing any opinion on the findings recorded by the Tribunal on other as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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