2013 (7) TMI 898

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..... Shri Jalakam Satya Ram, Counsel, for the Respondent. JUDGMENT After hearing the learned Counsel for the appellant, we admit the appeals on the following substantial question of law : (1) Whether the learned Tribunal while deciding the applications for dispensation of pre-deposit can go into the merits of the case in great detail? (2) Whether the learned Tribunal on the facts and in the circum .....

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..... mely, Tata Motors, similar vehicles and same type were classified under the Heading '8704' of the Central Excise Tariff, whereas in the case of the appellant, this has been classified otherwise, which makes it a differential duty to be levied. 5. It appears from the impugned judgment and order of the learned Tribunal that the aforesaid case of discrimination has not been considered at all. A .....

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..... a prima facie case, even going by the Tribunal's own finding. We think that in a case of this nature, exercise of discretion is not judicious. Therefore, the appellant should not have been saddled with liability to deposit ₹ 20.00 crores. It is settled position of law that when there is a strong prima facie case, in our view, which exists here, it constitutes to be a hardship. Therefore, kee .....

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