BHARI METAL FABRICATION PVT. LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) THE petitioner has filed the present Writ Petition challenging the order dated 23 -9 -2009 passed by the Customs Excise and Service Tax Appellate Tribunal (in short 'CESTAT'), South Zonal Bench, Chennai [ : 2010 (17) S.T.R. 479 (Tribunal)]. The petitioner filed an appeal. Pending the appeal, the petitioner sought for stay in Application No. 855/2009. Though the Tribunal has discretion to waive the pre -deposit, in the given circumstances, in the present case, the Tribunal imposed a condition of pre -deposit of Rs. 55,000/ - within four weeks and on such deposit, pre -deposit of the balance tax and interest shall stand waived and recovery shall stand stayed. It is this order, which is under challenge.

(2.) THOUGH the Tribunal is constituted for hearing the appeal and also clothed with the power for grant of interim order on condition including waiver, of pre -deposit and the statutory Tribunal has passed a conditional order, which is purely discretionary and subject to the outcome of the appeal, this court under Article 226 of the Constitution of India cannot interfere with the discretion exercised by the said Tribunal. Though the learned counsel argued that in the other case the Tribunal has granted interim orders and this Court also granted interim orders, it must be noted that there is no precedent in the matter of grant of interim orders. It is not as if the amount were being forfeited by the Revenue and on the contrary, the deposit is subject to the outcome of the appeal.