CHITTARANJAN LOCOMOTIVE WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) LEAVE is granted to the learned Advocate for the petitioner to make necessary correction in prayer (b) of the writ petition here and now. This writ application has been filed assailing the order dated 18th September 2012 passed by the Custom, Excise and Service Tax Appellate Tribunal dismissing an application for waiver of pre -deposit of the duty demanded and equal amount of penalty under Section 11AC of the Central Excise Act, 1944. The appellant Tribunal have not dismissed the said application on merit but on a technicality that the appellant did not produce the clearance from CoD nor produce any document that the application seeking clearance is pending. The petitioner relies upon an unreported judgment of this Court delivered in W.P. No. 1009 of 2012 wherein the similar and identical point was raised and the coordinate Bench recorded the following :

(2.) IN view of the law enunciated in the above judgment, the stand of the Tribunal that the application is not maintainable because of non -production of clearance from CoD is not sustainable.

(3.) THIS writ petition is disposed of. There will be no order as to costs.