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of <h1>Court allows amendment of cause title in writ petition.</h1> The Court allowed the amendment of the cause title in the writ petition. The dispute centered on whether bill discounting charges should be included in ... Valuation - Inclusion of bill discounting charges - whether in the nature of interest - Whether charges to the extent of 1.9 per cent. of the value of the bills paid by the Tata Motors to the bank in terms of an agreement which would be included within the cost of the raw material while determining the excise duty for its payment by the job workers - Held that:- Tribunal should consider the said point and shall record its findings thereupon. At this juncture Mr. Maity, drew the attention of this Court to a Division Bench order which directed the matter to be considered afresh and submits that remitting the matter back to the Tribunal for reconsideration would be contrary to the mandate of the Division Bench. On meaningful reading of the order of the Division Bench this Court finds that on earlier occasion, the writ petition was remanded to the Tribunal for reconsideration solely on the ground that the Tribunal failed to record reasons while dismissing the miscellaneous application seeking reconsideration of the parent order. Since the subsequent order passed on miscellaneous application is dependent upon the parent order, in view of the quashing or setting aside the parent order, this order cannot independently stand and is accordingly set aside - Decided in favour of assessee. Issues Involved:1. Amendment of cause title in a writ petition.2. Inclusion of bill discounting charges in determining raw material costs for excise duty.3. Contrary views by the Commissioner in similar cases.4. Consideration of waiver of precondition deposit by the Tribunal.5. Review of earlier orders by the Tribunal.6. Remand of the matter for reconsideration by the Tribunal.1. Amendment of Cause Title:The judgment begins with an application for amending the cause title of a writ petition, seeking to correct the name of the petitioner due to an amalgamation order. The Court allows this formal application by the parties' consent, directing the necessary amendments in the cause title.2. Inclusion of Bill Discounting Charges:The core issue revolves around whether bill discounting charges by a bank, as per an agreement with Tata Motors, should be included in determining raw material costs for excise duty payment by job workers. The Commissioner directed the petitioners to pay excise duty on the 1.9 per cent of the total bill amount, leading to the petitioners challenging this before the Tribunal.3. Contrary Views by Commissioner:The petitioners argue that the Commissioner took a different view in a similar case without recording any additional facts or changed circumstances. This inconsistency in decisions is highlighted, questioning the maintainability of the impugned order.4. Consideration of Waiver of Precondition Deposit:The Tribunal considered the petitioners' application for waiver of the precondition deposit, ultimately allowing a waiver of around 50 per cent. The parties' counsels addressed the Tribunal on this matter, emphasizing the need for reasons relating to undue hardship and a strong prima facie case.5. Review of Earlier Orders:The judgment delves into the review of earlier orders by the Tribunal, with arguments presented by both parties regarding the reasons provided and the Tribunal's consideration of relevant factors. The Court examines the Tribunal's handling of the application for waiver of the precondition deposit and the subsequent miscellaneous application.6. Remand for Reconsideration:Considering the Division Bench's direction to examine all aspects of the matter, including the waiver of the precondition deposit, the Court sets aside the parent order passed by the Tribunal. The matter is remitted back to the Tribunal for reconsideration, emphasizing the need for comprehensive examination and reasons to be provided within a specified timeline.In conclusion, the judgment addresses multiple complex issues, including procedural matters, interpretation of legal provisions, consistency in decision-making, and the Tribunal's duty to provide reasoned decisions. The detailed analysis ensures a thorough examination of each aspect, highlighting the legal intricacies involved in the case.
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