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TMI Blog2015 (12) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the same on merits. - owers to direct payment of pre- deposit are discretionary powers and such discretion is required to be exercised by the concerned authority in a reasonable manner. Having regard to the finding recorded by the Tribunal whereby, it has recorded a prima facie view in favour of the assessee, it cannot be said that the discretion exercised by it in refusing the amount of pre-deposit is, in any manner, unreasonable, or arbitrary so as to give rise to any question of law. - Decided against Revenue. - TAX APPEAL NO. 718, 719, 721, 722, 723, 729 & 730 of 2015 - - - Dated:- 9-10-2015 - Ms. Harsha Devani And Mr. A.G. Uraizee, JJ For the Petitioner : Mr. Bhargav Pandya, Assistant Government Pleader For the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the appellant assailed the impugned order by submitting that the first appellate authority had, after duly considering the merits of the case, directed the assessee to make pre-deposit of 10% of the total demand. It was on account of non-deposit of such amount, that the appeal came to be dismissed. Referring to the impugned order passed by the Tribunal, it was submitted that the Tribunal has, more or less, decided the matter on merits by stating that its earlier decision in the case of M/s Vardan Petrochemical (P) Ltd. v. State of Gujarat rendered on 9th June, 2014 in Second Appeal No.710 of 2010 and cognate matter would prima facie be applicable to the facts of the present case. It was submitted that the Tribunal had ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35F of the Central Excise Act, 1944, sub-section (4) of section 73 of the Act nowhere provides that the Tribunal shall consider the question of waiver of the amount of pre-deposit only in case where undue hardship is made out and in such manner so as to protect the interests of the revenue. It was submitted that the appeal being devoid of merits, deserves to be dismissed. 5. This court has considered the submissions advanced by the learned counsel for the respective parties and has perused the impugned order passed by the Tribunal as well as the order passed by the first appellate authority. 6. From the facts as noted hereinabove, it is apparent that the short controversy that arises in the present case is as to whether the Tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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