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2016 (7) TMI 721 - ANDHRA PRADESH HIGH COURT

2016 (7) TMI 721 - ANDHRA PRADESH HIGH COURT - TMI - Tribunal granted the full waiver from pre-deposit without assigning any reason - revenue in appeal - prejudice to the interest of public revenue - Held that:- The jurisdiction, which this Court exercises, under Section 35G of the Act, is only where a substantial question of law arises for consideration. While exercising jurisdiction under Section 35-G of the Act, this Court would not record a finding afresh on facts. The Tribunal was required .....

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ed:- 16-11-2015 - SRI RAMESH RANGANATHAN AND SRI M.SATYANARAYANA MURTHY, JJ. FOR THE PETITIONER : SURESH KUMAR JUDGMENT: (per Hon ble Sri Justice Ramesh Ranganathan) This appeal under Section 35G of the Central Excise Act, 1944 (for short the Act ) is preferred against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Banglore in Appeal No.ST/26294/2013 dated 03.02.2015. In an application filed by the respondent herein, seeking waiver of per-deposit, the Tri .....

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cisable goods or provision of output service in the R&D unit. There is no dispute that R&D units belong to the same manufacturer and in the excise registration and service tax registration for the units, the manufacturer is one and the same. In the case of M/s. Cadila Healthcare Ltd., [(2013-TIOL-12-HCAHM- ST)] even the credit relating to R&D work in respect of product which was ultimately not manufactured at all was held to be admissible. The Hon ble High Court of Gujarat upheld the .....

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this Court to the Division Bench judgment in SQL Star International Ltd. and Others Vs. Commissioner of Customs, Central Excise and Service Tax Commissionerate and Others to contend that the Tribunal, while dealing with an application for waiver of pre-deposit, should take into consideration the requirements of undue hardship and safeguarding the interests of Revenue. In SQL Star International Ltd.1 the Division Bench, after considering the judgments of the Supreme Court in Benara Valves Ltd. v .....

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ance of convenience must be clearly in favour of making of an interim order and there should not be the slightest indication of a likelihood of prejudice to the interest of public revenue; 4) While dealing with the applications, the twin requirements of consideration i.e., consideration of undue hardship, and imposition of conditions to safeguard the interests of revenue must be kept in view; 5) When the Tribunal decides to grant full or partial stay, it has to impose such conditions as may be n .....

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he appeal before the Tribunal was squarely covered by the judgment of the Gujarat High Court in Commissioner of Central Excise, Ahmedabad-II vs. Cadila Healthcare Ltd. and, as there is no other judgment of any other High Court to the contrary, the Tribunal had rightly observed that the appeal should be heard without any requirement of pre-deposit. In M/s.Hira Ferro Alloys Limited vs. Commissioner (Appeals), Central Excise and Service Tax and Assistant Commissioner of Customs, the Division bench .....

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