JAI PRAKASH STRIPS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) The petitioners are aggrieved by the order of the Tribunal dated 24th June 2009 wherein the matter of waiver of pre-deposit, the Tribunal has directed the appellant to deposit the entire amount of duty. The matter was heard by the Tribunal pursuant to an order passed by this court in Writ Petition No. 5641 of 2008 decided on 4th September 2008. The case of the petitioners before us was that their case was similar to the case of M/s. Ambika Waste Management Pvt. Ltd. passed by the Addl. Commissioner of Central Excise & Customs, Aurangabad. The Tribunal directed that the petitioner should deposit a sum of Rs. Two lakhs. The petitioner deposited a sum of Rs. 3.90 lakhs. The duty demand was in the sum of Rs. 20 lakhs in the like amount. In the case of M/s. Ambika Waste Management , the duty demand was in the sum of Rs. 38 lakhs with the petitioner in the like amount.

(3.) The learned Tribunal after hearing the matter arrived at a conclusion that the case of M/s. Ambika Waste Management was different from the case of the petitioner herein and accordingly, passed the impugned order.