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2011 (11) TMI 5 - HC - Central ExciseStay - pre-deposit - whether the CESTAT was justified in not following its earlier decision in the case of Nasik Strips Pvt. Ltd. (2010 -TMI - 204306 - CESTAT, MUMBAI) and directing the appellants herein to make pre-deposit of 50% of the central excise duty confirmed by the adjudicating authority and directing pre-deposit of 25% of the penalty imposed by the adjudicating authority. - Held that:- In the present case, the S.L.P. filed against the Aurangabad Bench has been dismissed by the Apex Court by simply recording "Dismissed". Therefore, in the facts of the present case, the dismissal of the S.L.P. against the decision of the Aurangabad Bench in the case of M/s. SRJ Peety Steels Pvt. Ltd. (supra) does not preclude the Co-ordinate Bench from questioning the correctness of the decision rendered by the Aurangabad Bench. Accordingly, the preliminary objection raised by the counsel for the appellants cannot be sustained. Earlier decision of High Court setting aside the pre-depoist order of CESTAT - Held that:- when there were divergent views of the CESTAT, the proper course for the Aurangabad Bench was to dispose of the appeal on merits instead of setting aside the impugned decision dated 28th February, 2011 without assigning any reasons and directing the CESTAT to pass a fresh order after considering the decisions in the case of Nasik Strips Pvt. Ltd. (supra) and Mithunlal Gupta (supra), especially when the CESTAT in its decision dated 28th February, 2011 has declined to follow its decision in the case of Nasik Strips Pvt. Ltd. (supra) in view of the decision of the Apex Court in the case of Bhagwati Ispat Pvt. Ltd. (supra). - Division Bench to decide the appeals on merits and in accordance with law
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