TMI Blog2012 (10) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification dated 31 December 2008 is clarificatory and hence retrospective in nature. Matter remanded to Tribunal for fresh consideration - 61 of 2011 - - - Dated:- 14-9-2011 - Dr. D.Y. Chandrachud and A.A. Sayed, JJ. REPRESENTED BY : S/Shri Prakash Shah with Jus Snghavi i/b PDS Legal, for the Appellant. Shri Jitendra B. Mishra, for the Respondent. [Order]. P.C. : The present appeal arises out of an order of the CESTAT dated 20 May 2011 on an application for waiver of pre-deposit. The Tribunal by its order has directed that a prima facie case for total waiver was not made out and accordingly, the Appellant was called upon to deposit 60% of the amount demanded with interest within a period of ten weeks. 2. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. is concerned, the same was squarely based on Sujana Metal Products Ltd. case and Dalmia Cements (Bharat) Ltd. case which were undisputedly stay orders. The order did not discuss the provision of law and being a stay order cannot be said to lay down a binding precedent. Similarly, the order in Bhagwati Steel Cast Ltd. case was based on the order in Surya Roshni Ltd. case and hence is of no help. 6. Now the submission which has been urged is that at the hearing of the application, the attention of the Tribunal was drawn to the order of the Tribunal in the case of MTC Rolling Mills Pvt. Ltd. which in turn, as the Tribunal noted, was based on another order in the case of Sujana Metal Product Ltd. [2011 (273) E.L.T. 112 (Tribunal)]. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to render a final opinion of this Court on whether as a matter of law the amendment is clarificatory or otherwise. We are, however, of the view that the ends of justice would require an order of remand for a fresh determination of the Tribunal. Admittedly, even before the Tribunal, when the impugned order was delivered, the Appellant had relied upon an interim order of the Tribunal in Sujana Metal Products case. The Bangalore Bench of the Tribunal has now taken a final view in Sujana Metal Products. Hence, we are of the view that the ends of justice would warrant that the Tribunal should reconsider the application for waiver having regard to the subsequent development. Hence, without expressing any opinion as to whether a prima facie case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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