2013 (7) TMI 898

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.... Counsels, for the Appellant. Shri Jalakam Satya Ram, Counsel, for the Respondent. JUDGMENT After hearing the learned Counsel for the appellant, we admit the appeals on the following substantial question of law : (1)     Whether the learned Tribunal while deciding the applications for dispensation of pre-deposit can go into the merits of the case in great detail? ....

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....ima facie case was made out that in the case of a manufacturer competitor of the appellant, namely, Tata Motors, similar vehicles and same type were classified under the Heading '8704' of the Central Excise Tariff, whereas in the case of the appellant, this has been classified otherwise, which makes it a differential duty to be levied. 5. It appears from the impugned judgment and order of ....

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....etail and relevant provision of law has to be considered, it has to be presumed that there exists a prima facie case, even going by the Tribunal's own finding. We think that in a case of this nature, exercise of discretion is not judicious. Therefore, the appellant should not have been saddled with liability to deposit Rs. 20.00 crores. It is settled position of law that when there is a strong pri....