SOUTHERN COOLING TOWERS PVT. LTD. Vs. CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, EAST ZONAL BENCH & ORS.

JUDGEMENT

(1.) The Court : Before recounting the facts some discussion of the law is necessary.

(2.) The excise department was of the view in the assessment orders in question that the cost of erecting the immovable sub-structure would be exigible to excise duty and that the petitioner had made short payment of this duty. In respect of this assessment year the appeal went to the tribunal, which by an order dated 23rd September, 2013 reduced the pre-deposit to 50%. There was no case of financial hardship before it. Therefore, it is to be assumed that the tribunal on consideration of the prima facie case of the writ petitioner which was the appellant before it had reduced the pre-deposit to 50%.

(3.) Meanwhile, the second order of assessment for a subsequent year on the self-same issue was made by the respondent authorities on 30th March, 2012, the third order for another subsequent year was made on 20th January, 2014. Both these orders were taken to the tribunal. In relation to these matters, the tribunal by its order dated 28th October, 2015 and 8th December, 2015 directed 7.5% pre- deposit of duty.