BHARAT SANCHAR NIGAM LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Though the present writ petition is listed for admission hearing, with the consent of learned counsel for the parties, the matter is taken up for final disposal today itself. In this writ petition, the petitioner - Bharat Sanchar Nigam Limited has challenged the order dated 29-2-2012 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Application No. ST/S/964/2011 in Appeal No. ST/436/2011 whereby the application for waiver of pre-deposit filed by the petitioner was rejected and the petitioner was directed to reverse entire Cenvat credit i.e. Rs. 2,20,01,699/- within a period of four weeks from the date of the order and the petitioner was directed to report compliance on or before 4-4-2012.

(2.) We have heard Mr. J.V. Bhairavia, learned counsel for the petitioner, Mr. Hriday Buch, learned Central Government Standing Counsel appearing for respondent No. 1 and Mr. Darshan M. Parikh, learned Central Government Standing Counsel appearing for respondent No. 2.

(3.) Learned counsel for the petitioner has urged that in similar other matters, for filing appeal, waiver applications have been allowed and hence, the impugned order may be quashed and set aside. He placed reliance on the order dated 14-3-2012 passed by the Bombay High Court in Central Excise Appeal (L) No. 35 of 2012, order dated 6-6-2011 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Application No. ST/S/884 of 2010, order dated 4-2-2011 passed by the Punjab & Haryana High Court in C.W.P. No. 1507 of 2011 [: 2011 22 STR 385 (P&H)].