TaxTMI 
TaxTMI 
2014 (1) TMI 1520
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....asis of a transaction which was shown on paper and sought to recover those credits. The department found that the area of the factory as well as the consumption of electricity does not suggest manufacturing of the final products, as shown by the petitioner, for which CENVAT Credit is availed. The petitioner stated before the department that the factory is closed since February 2008 because of the financial and other stringencies. The proceeding culminated into an order imposing duties as well as penalties. The order is appealed before the Tribunal. An application, seeking waiver of the pre-condition deposit was disposed of by directing the petitioner to deposit 25% of the total liabilities imposed in the impugned order. Subsequentl....
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....Kalaimangal Alloy Steel Limited -vs- Commissioner of Central Ex., Coimbatore, reported in 2004 (166) ELT 0067 (Tri. - Chennai) 3. Swadeshi Polytex Ltd. -vs- Commissioner of Central Excise, Ghaziabad, reported in 2004 (171) ELT (Tri. - Del.) Mr. Dutta further submits that the Tribunal is bound to adhere to the earlier decisions of the Tribunal in the event the case is fully covered by the earlier decision of the Tribunal and any departure therefrom would entail the said orders and judgments unsustainable in law. In this regard reliance is placed on the Division Bench judgment of this Court in the case of J.N. Chemical Private Limited -vs- CEGAT, reported in 1991 (53) E.L.T. 543 (Cal) and of a co-ordinate Bench judgment in the case of H....
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.... fully covered by the earlier decision of the Tribunal, the Tribunal has observed in the following manner: "7. Against the aforesaid background, in our opinion it was impossible for the Tribunal to arrive at the conclusion that it could not be said that the appellant had a good prima facie case so as to justify the dispensation of the requirement of pre-deposit of the disputed amount of duty and penalty in question. On the facts and in the circumstances of the case, there was full justification for the exercise of the power vested in the Tribunal to dispense with the requirement of pre-deposit inasmuch as the case of the appellant was fully covered by the decision of a Special Bench of the Tribunal and still to insist upon the deposit of....
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....ard on the point by the Tribunal. It further appears that the case as pleaded by the plaintiff in respect of their financial hardship and the financial position which was also filed before the Tribunal and further placed before this Court which would show that the prior deposit of the duty will cause hardship to the petitioner and furthermore the said aspect has not been taken into account properly in my opinion by the CEGAT at the time of hearing of the modification application or the other application. Accordingly, in my opinion, the plea of financial hardship has to be taken into account by the Court for interest of the justice in favour of the petitioner and I do not have any hesitation to agree with the opinion expressed by the Hon'ble....
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....ted by the department is that the aforesaid plants, machinery and other infrastructure cannot support the manufacturing activities to such a large extent as has been shown by the petitioner to have been done during the relevant period. Therefore, in view of the aforesaid facts, this Court does not find that it could at all be said that there was never any manufacturing activities undertaken by the petitioner in the said factory but leads to presumption that some manufacturing activities have been undertaken and in absence of any cogent and counter evidence it would further lead to a presumption that the closure was made, as has been contended by the petitioner. In view of the uniform stand of the Tribunal in granting total waiver of the ....