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2014 (6) TMI 959 - CALCUTTA HIGH COURTLegality of deposit of 25% of amount for the first time as this question has not been dealt with by the Single Bench - Tribunal while passing interlocutory order under Section 35F had relied upon a decision in the case of Vandana Global Limited v. Commissioner of Central Excise, Raipur reported in [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] and directed deposit of 25% of the duty imposed by the assessing officer - Appellant contended that the aforesaid judgment is no longer a good law. As such, the Single Bench has remitted the matter for hearing afresh to the Tribunal directing it to dispose of the application seeking waiver of pre-condition of deposit of duty and to pass a reasoned order in accordance with law. The said order remitting the case to the Tribunal to decide the application afresh has been questioned by way of the intra Court appeal. Held that:- the decision of Vandana Global Limited which was relied upon by the Tribunal has been set aside. Thus, fresh decision is required to be relied upon and the Single Bench has considered it appropriate to relegate the matter before the Tribunal to decide the application afresh. We cannot take the onus upon ourselves so as to decide the legality of the deposit of 25% of the amount for the first time as this question has not been dealt with by the Single Bench. - Decided against the revenue
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