TMI Blog2009 (5) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is liable to be dismissed. - E/249/2009 - 667/2009-EX(PB) - Dated:- 14-5-2009 - Justice R.M.S. Khandeparkar, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri Krishnan Agarwal, C.A., for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. Heard at length the learned Chartered Accountant for the applicants and the learned DR for the respondent. The matter was heard at length on 4-5-2009 and while the order was about to be dictated, at the request of Chartered Accountant for the applicant, further time was granted in the matter. Accordingly, the matter was adjourned to 6th May, 2009 on which day, when the matter came up for hearing, at the request of the Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the said notification, and therefore, the impugned order needs to be stayed while waiving the requirement of pre-deposit under Section 35F of the Central Excise Act, 1944, otherwise the applicants will suffer great hardship. On the last date of hearing reliance was placed in the decision of Tribunal in the matter of Caterpillar India Pvt. Ltd. v. C.C.E., Pondicherry reported in 2005 (185) E.L.T. 430. 4. Learned DR on the other hand submitted that the records nowhere disclose that the goods in question were purchased for and/or supplied to the project or the organisation specified in the said notification in order to avail the benefit thereunder. Being so, there is no case of any illegality committed by the authorities below while pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the said project. The Notification in order to avail the exemption thereunder under clause (c)(ii) under which the appellants were trying to avail the exemption benefit reads thus :- in case the said goods are intended to be supplied to a project financed whether by a loan or a grant by the World Bank, the Asian Development Bank or any international organisation, other than those listed in the Annexure and (I) .. (II) If the said project has been approved by the Government of India for implementation by the Government of a State or a Union Territory, a certificate from the executive head of the Project Implementing Authority and countersigned by the Principal Secretary or the Secretary, Finance as the case may be, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Caterpillar India Pvt. Ltd. as well as in IBM India Pvt. Ltd. are concerned, both the decisions were on the basis that there was no dispute that the goods supplied were supplied to the project financed by the International organisation. Para 3 of the said decision in Caterpillar India Pvt. Ltd. records thus:- It is not the case of the department that the goods have not been supplied to the projects financed by international organisations . In IBM India Pvt. Ltd. case, it has been clearly observed that - In the present case admittedly the goods in question were supplied to the projects . That is not the case in the matter in hand. In the case in hand, there is specific defence raised by the Revenue that the goods in question are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of pre-deposit cannot be granted as a matter of course. Merely because, in another matter involving similar issue the stay was granted or the waiver of pre-deposit was granted, that by itself cannot be a ground for grant of stay in another case involving similar issue, particularly when either the facts of the latter case differ or the distinguishing factors of the latter case are brought to the notice of the Tribunal. A stay order in one matter, neither lays down the binding ratio, nor the principle of res judicata is attracted. Each stay application and the relief of waiver of pre-deposit has to be granted depending upon the facts of the case before the Tribunal and points arising therein for consideration. 11. The Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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