Case Law Details

Case Name : Bharat Sanchar Nigam Ltd. Vs. Union of India (Gujarat High Court)
Appeal Number : [(2014) 50 260(Gujarat)]
Date of Judgement/Order :
Related Assessment Year :

In the instant case, Bharat Sanchar Nigam Limited (the Petitioner or BSNL) has challenged the order dated February 29, 2012 passed by the Hon’ble CESTAT, Ahmedabad (impugned order) whereby the application for waiver of pre-deposit filed by the Petitioner was rejected and the Petitioner was directed to reverse entire Cenvat credit amounting to Rs. 2,20,01,699/- within a period of four weeks from the date of impugned order and the Petitioner was directed to report compliance on or before April 4, 2012.

Being aggrieved by the rejection of application of waiver of pre-deposit by the Hon’ble Tribunal, the Petitioner filed a writ petition before the Hon’ble High Court of Gujarat. The Petitioner submitted that in similar other matters, for filing appeal, waiver applications have been allowed and hence, the impugned order may be quashed and set aside. He placed reliance on the order dated March 14, 2012 passed by the Hon’ble High Court of Bombay in Central Excise Appeal (L) No.35 of 2012, order dated June 6, 2011 passed by the Hon’ble CESTAT, Ahmadabad in Application No.ST/S/884 of 2010, order dated February 4, 2011 passed by the Hon’ble High Court of Punjab & Haryana in C.W.P. No.1507 of 2011.

It was further submitted that in the decision of the Hon’ble High Court of Punjab &Haryana in C.W.P. No.1507 of 2011, Petitioner was BSNL, as in the present case and while disposing of the said petition, the Hon’ble High Court granted complete waiver to the Petitionerfor the purpose of hearing of its appeal.

The Hon’ble High Court of Gujarat after observing that the Petitioner’s claim that in similar other matters, pre-deposit had been waived, was not disputed by the Revenue and infact the Revenue also conceded that, in view of peculiar fact situation, waiver application ought to have been allowed by the Tribunal, held that the impugned order is liable to be set aside.

Hence, Hon’ble Tribunal was directed to accept full waiver of the amount of pre-deposit allowed by this Court and was also directed to proceed to decide the main appeal on merits expeditiously.

 (Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email:

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November 2020