9911796707
TMI Blog2012 (10) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loper of a special economic zone for their authorized operations, or". 4. The issue before the Tribunal was whether prima facie the aforesaid amendment was clarificatory or whether it brought about a substantive change and, therefore, would be prospective in nature. The Tribunal in its impugned order has observed that prima facie the amendment by the notification dated 31 December 2008 could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, 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)]. Counsel submitted that the Tribunal ought not to have ignored its own interim order in similar cases. But more fundamentally, Counsel submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make available the benefits to SEZ developer for the authorized operations in addition to SEZ units and therefore the amendment No. 50/2008-C.E. (N.T.), dated 31-12-2008 Cenvat Credit Rules, 2004 is applicable retrospectively. However, as the amendment by No. 50/2008 is only to Rule 6 of Cenvat Credit Rules, 2004, the question of extending the benefit of amendment to Cenvat Credit Rules, 2002 doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er having regard to the subsequent development. Hence, without expressing any opinion as to whether a prima facie case has been made out for the grant of a waiver of pre-deposit, we set aside the impugned order of the Tribunal dated 20 May 2011 and restore Central Excise Application No. E/Stay/1004/10 to the file of the Tribunal for a fresh decision. 9. In view of the order of remand, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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