SHREE OM METALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition the petitioner has assailed the order dated 12th December, 2013, passed by Customs, Excise & Service Tax Appellate Tribunal East Zonal Branch, Kolkata whereby and whereunder an application, seeking waiver of pre-deposit of duty, is disposed of by directing the petitioner to pay 25% of the duty. The petitioner contends that the order, passed by the assessing officer, was solely based on the consumption of electricity. Several decisions, passed by the Tribunal as well as different High Courts on such issue, were brought to the notice of the Tribunal wherefrom it could be deciphered that consumption of electricity alone cannot be a sole determining factor in absence of any other corroborating and supportive evidence.

(2.) It is further submitted that the earlier decision of the Tribunal should be respected and or adhered to and once the proposition, laid down in an earlier decision, is accepted, a different stand cannot be taken; unless the matter is either referred to larger quorum or before the higher forum.

(3.) On perusal of the judgments, rendered on the aforesaid issue and annexed to this writ petition, this Court finds there are divergent opinions on the above issue and, therefore, this Court feels that the matter is required to be heard for the purpose of settling an issue, which is still unsettled.