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TMI Blog2014 (9) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... nal for reconsideration would be contrary to the mandate of the Division Bench. On meaningful reading of the order of the Division Bench this Court finds that on earlier occasion, the writ petition was remanded to the Tribunal for reconsideration solely on the ground that the Tribunal failed to record reasons while dismissing the miscellaneous application seeking reconsideration of the parent order. Since the subsequent order passed on miscellaneous application is dependent upon the parent order, in view of the quashing or setting aside the parent order, this order cannot independently stand and is accordingly set aside - Decided in favour of assessee. - G.A No. 2221 of 2013 and W.P. No. 1105 of 2009 - - - Dated:- 6-1-2014 - Harish Tando ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otors. The Commissioner negatived the contention of the petitioners that the amount equivalent to 1.9 per cent. of the total bill cannot be excluded while assessing the value of the raw materials and directed the petitioners to pay the excise duty on the said amount, it is not in dispute that the petitioners have not paid the excise duty but as it appears from the facts narrated hereinabove it is restricted to an amount equivalent to 1.9 per cent. of the bills of the raw materials. The order of the Commissioner is assailed before the Tribunal by the petitioners. The petitioners took out an application for waiver of the precondition deposit which is disposed of by allowing the waiver to the extent of around 50 per cent. A miscellaneous appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the application for waiver of the precondition deposit must record the reasons relating to undue hardship which does not always necessarily mean the financial hardship as a strong and good prima facie case if made out by the parties is also one of the relevant factors which is to be considered. 6. The learned Advocate appearing for the department submits that the Tribunal has considered the submissions made before it and has disposed of the same after recording the reasons permitting the waiver to the extent of 50 per cent. approximately. The said respondents further submit that the order disposing of the miscellaneous application cannot be faulted with as it has been categorically held that there is no error apparent on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal should consider the said point and shall record its findings thereupon. At this juncture Mr. Maity, drew the attention of this Court to a Division Bench order which directed the matter to be considered afresh and submits that remitting the matter back to the Tribunal for reconsideration would be contrary to the mandate of the Division Bench. On meaningful reading of the order of the Division Bench this Court finds that on earlier occasion, the writ petition was remanded to the Tribunal for reconsideration solely on the ground that the Tribunal failed to record reasons while dismissing the miscellaneous application seeking reconsideration of the parent order. 10. It is pertinent to record that the miscellaneous application though cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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