UNIWORTH TEXTILES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) LEARNED counsel appearing for the petitioner submits that the Commissioner of Central Excise (Appeals), while considering the case of the petitioner for exemption for pre-deposit in an appeal filed against the order dated 29.11.2006, passed by the Additional Commissioner, Central Excise, Raipur, has not considered the issue as to whether new and different facts and circumstances have arisen to take a different view from the view taken earlier by the Commissioner of Central Excise (Appeals) in the identical facts and circumstances, wherein, exemption from pre-deposit under the provisions of Section 35F of the Central Excise Act, 1944, was granted. Thus, learned counsel submits that in view of foregoing, the matter may be remanded back to the Commissioner of Central Excise (Appeals) to reconsider the issue and pass the detailed order, after having considered exemption granted earlier in the similar facts of the case.

(2.) SHRI Maneesh Sharma, learned counsel appearing for the respondents submits that it may not make any difference, as the Commissioner of Central Excise (Appeals) has already considered each and every aspect of the matter.

(3.) ACCORDINGLY, the writ petition is allowed to the above-extent.