MAHANAGAR GAS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) MENTIONED out of turn. In the light of the urgency made out we have taken up this appeal for admission/hearing. The only point and which gives rise to a substantial question of law is that in the case of the very appellant -assessee, the Tribunal has consistently waived and in identical issues, the condition of pre -deposit by calling upon the assessee to deposit 1/6th of the amount of duty and penalty demanded. It is the grievance that it is only in this appeal that in identical circumstance, the Tribunal deviated from its earlier orders and has directed that 50% of the amount of duty and penalty demanded should be deposited as a pre -condition for stay/waiver of deposit.

(2.) HAVING heard the learned counsel appearing for both sides and perusing with their assistance, the interim order so also the earlier orders, we find some basis for the complaint made by the learned counsel appearing for the appellant. In the case of Empire Industries Limited v. Union of India & Ors., : AIR 1986 SC 662 (See para 58 on page 679) : 1985 (20) E.L.T. 179 (S.C.). The Hon'ble Supreme Court has held that interim orders cannot constitute a precedent but there ought to be some consistency even in making interim orders. If in same situation on same grounds, the interim order has been passed imposing certain conditions then in subsequent cases and for maintaining certainty, the Tribunal ought to have passed the identical order. There is no reason for deviating in the present case. There is no grievance made with regard to the financial capacity or otherwise of the assessee. It being a public utility concern, interest of justice would be served if we modify the order passed by the Tribunal and instead of condition of 50% of the deposit of the duty demanded, we direct that on deposit of sum of Rs. 15 lakhs within a period of four weeks from today, there shall be a stay in terms of the application made before the Tribunal. To enable the assessee to comply with the modified order and directions, it is directed that no coercive measures be initiated for a period of four weeks from today. The appeal is disposed of in these terms.