TMI Blog2013 (10) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... s of different Benches of this Tribunal in respect of same subject matter as applicable to the assessee before it, an arguable case was presented and the Tribunal should have exercised its discretion appropriately, by considering the application for waiver of pre-deposit. petitioner/assessee's contention that the petitioner should not have been called upon to deposit a huge amount as a condition p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 18.4.2006, as concluded by the adjudication order, is the issue that falls for consideration in the appeal. The identical issue also arose in respect of three other appellants viz. Thai Airways International Public Ltd.; M/s Austrian Airways and M/s British Airways, who had earlier preferred appeals. By separate orders, both dated 27.6.2013 appeals by Thai Airways and Austrian Air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ petition by an assessee preferred against an order of the Tribunal directing pre-deposit of a substantial amount under Section 35F of the Central Excise Act 1944. Allowing the assessee's petition, the High Court observed that since there are conflicting views of different Benches of this Tribunal in respect of same subject matter as applicable to the assessee before it, an arguable case was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Kerala High Court is sufficient. Accordingly in the facts and circumstances and in view of the conflicting opinions spelt out in M/s Thai Airways, British Airways and Austrian Airways, we consider that a strong prima facie case exists in favour of the assessee/petitioner. Accordingly, we grant waiver of pre-deposit of the adjudicated liability, pending disposal of the appeal. The appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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