TMI Blog2014 (7) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... y and demand of Cess - Held that:- In case the appeal is likely to be allowed, why should the assessee be saddled with huge amount at that stage. - when majority of Cess has been deposited and either view is possible then the Tribunal should have allowed the application of the Assessee after safeguarding the interest of the Revenue. - interest of Revenue may be safeguarded by requiring the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and the order dated 11-6-2014 by which the Tribunal has rejected the review/recall of the order dated 5-5-2014, however, corrected certain clerical errors. The facts 2. Two show cause notices dated 8-9-2011 and 3-9-2012 were issued by the Commissioner, Central Excise, Raipur (the Commissioner) requiring the Assessee to show cause why the Cess under Rule 2(g) of the Clean Energy Cess Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for modification of the aforesaid order. This application was rejected on 11-6-2014, however, certain clerical mistakes were corrected. Hence the present appeal. The Decision 8. We have heard counsel for the parties. With the consent of counsel for the parties, the tax appeal is being finally decided at this stage. 9. There is some dispute between the parties, whether, while considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded a finding that, Prima facie the dispute is regarding interpretation of the Rules and either view (contended by the Assessee or by the Revenue) is possible; The majority of Cess has already been paid. 12. In the aforesaid circumstances of the case when majority of Cess has been deposited and either view is possible then the Tribunal should have allowed the application o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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