TMI Blog2016 (10) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... odification admitted that the fact that the petitioner company had a negative net worth “had not been brought to the notice of this Honble Tribunal earlier - the petition is utterly unmeritorious and is dismissed with costs assessed at ₹ 10.000/-. - Decided against the assessee - W.P. No. 1077 (W) of 2016 - - - Dated:- 2-2-2016 - Sanjib Banerjee, J. Shri Atish Dipankar Ray and Soumyajit Mishra, for the Petitioner. Shri S.B. Saraf and K.K. Maiti, for the Respondent. ORDER The petitioner complains of the failure by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench to modify a previous order on the ground that a coordinate Bench of the Tribunal had taken a different view in similar circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court judgment by name. The relevant Supreme Court order has been brought. Such order of the Supreme Court of March 7, 2007 [2010 (256) E.L.T. A61 (S.C.)] is quoted : Delay condoned. Leave Granted. The appeal of the assessee has been dismissed by the Tribunal for non-deposit of ₹ 1.40 Crores. The assessee complains that it has already made an application pointing out to the Tribunal that the Company is under BIFR. According to the assessee, its application dated NIL September, 2005, being Modification Application No..../2005, is pending even today before the Tribunal. In the circumstances, we direct the Tribunal to decide the Modification Application No..../2005. We also want the Tribunal to record its findings regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to why there should be no pre-deposit. Upon the petitioner failing to convince the Tribunal that the entirety of the pre-deposit should be waived, the petitioner was not entitled to carry an application for modification on the basis of an order of a Coordinate Bench or an order of the Supreme Court which could have been relied upon on October 28, 2015. In any event, interlocutory orders which permit a judicial or quasi-judicial forum to exercise an element of discretion cannot be, ordinarily, governed by precedents unless the material facts are absolutely identical. The doctrine of precedents as it is applicable to a Tribunal is primarily founded on the larger public policy of the requirement an element of certainty of the outcome in a se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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