TMI Blog2017 (2) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... rates of pre-deposit identical facts and identical findings with regard to it, the applicable law remaining the same. A direction upon the tribunal to reconsider the question of pre-deposit of the impugned assessment order - petition allowed by way of remand. - WP 1131 of 2013 - - - Dated:- 20-1-2017 - I. P. Mukerji, J. Mr. S. Chakraborty, senior advocate,Mr. A. Biswas, Mr. A. Chakraborty for petitioner Mr. S. Ganguli, Mr. B.P. Banerjee for respondent ORDER The Court : Before recounting the facts some discussion of the law is necessary. We are concerned here with section 35F of the Central Excise Act, 1944 before and after amendment. More particularly, we have to examine the provision with regard to the deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment orders in question that the cost of erecting the immovable sub-structure would be exigible to excise duty and that the petitioner had made short payment of this duty. In respect of this assessment year the appeal went to the tribunal, which by an order dated 23rd September, 2013 reduced the pre-deposit to 50%. There was no case of financial hardship before it. Therefore, it is to be assumed that the tribunal on consideration of the prima facie case of the writ petitioner which was the appellant before it had reduced the pre-deposit to 50%. In the present writ application preferred by the writ petitioner against this order this court by an interim order dated 26th November, 2013 directed the writ petitioner to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reconsider its earlier decision because it has attained finality. The old Act applies in case of such deposits. Even if the tribunal has ordered 7.5% deposit that should not be applied to the first assessment because all the three cases are prior to the amendment of the Act. It is nobody s case that the amended Act applied to the second and third assessment orders. The Act before amendment applied but what is very important is that whilst applying the old Act the tribunal adopted the formulae of the new Act to order pre-deposit of 7.5% only. This was done after consideration of the prima facie case. Now, the anomaly which is brought about is that in respect of the first assessment order the petitioner had to deposit ₹ 2.5 cror ..... X X X X Extracts X X X X X X X X Extracts X X X X
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