- (1.) The order dated 26th November, 2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata was questioned in the writ petition filed before the Single Bench. The Tribunal while passing the aforesaid interlocutory order under Sec. 35F had relied upon a decision in the case of Vandana Global Limited v/s. Commissioner of Central Excise, Raipur reported in : 2010 (253) E.L.T. 440 (Tri. -LB) and directed deposit of 25% of the duty imposed by the assessing officer.
(2.) The aforesaid judgment is no longer a good law. As such, the Single Bench has remitted the matter for hearing afresh to the Tribunal directing it to dispose of the application seeking waiver of pre -condition of deposit of duty and to pass a reasoned order in accordance with law. The said order remitting the case to the Tribunal to decide the application afresh has been questioned by way of the intra Court appeal.
(3.) We have heard the learned advocates appearing for the respective parties. The decision of Vandana Global Limited (supra) which was relied upon by the Tribunal has been set aside. Thus, fresh decision is required to be relied upon and the Single Bench has considered it appropriate to relegate the matter before the Tribunal to decide the application afresh.;