NANDESARI RASAYANEE LTD. Vs. REGIONAL MANAGER

JUDGEMENT

(1.) In this writ petition preferred under Art. 226/227 of the Constitution of India, the sustainability of the order dated 26th May, 2009 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short Tribunal) with regard to pre-deposit.

(2.) This Court while issuing notice on 22nd July, 2009 passed the following order:-

(3.) He further submits that only because for a period of six months, that too way back in 1988, i.e., prior to Jan. 4, 1989, the petitioner had wrongly classified the item and paid Central Excise duty thereupon, cannot be a factor for which the petitioner would be hounded for all times to come. The Commissioner of Excise in his impugned order has given undue weightage to the aforesaid consideration and on that basis fastened the liability upon the petitioner. In this behalf he relies upon the judgment of Supreme Court in <B>Collector of C.E., Kanpur Vs. Krishna Carbon Paper Co. - 1988 (37) E.L.T. 480 (S.C.)</B> and submits that it is the statutory provision which will prevail and not the mistake committed by the petitioner which happened 20 years ago and that too for a period of six months. He further submits that this plea was raised before the Tribunal specifically and has not even been dealt with by the Tribunal in the impugned order and while making the observations in the impugned order, the Tribunal has observed that the petitioner has not been able to make out a prima facie case.