Though the present writ petition is listed for admission hearing, with the consent of learned counsel for the parties, the matter is taken up for final disposal today itself. 2. In this writ petition, the petitioner – Bharat Sanchar Nigam Limited has challenged the order dated 29.2.2012 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Application No.ST/S/964/2011 in Appeal No.ST/436/2011 whereby the application for waiver of pre-deposit filed by the petitioner was rejected and the petitioner was directed to reverse entire CENVAT credit i.e. Rs.2,20,01,699/- within a period of four weeks from the date of the order and the petitioner was directed to report compliance on or before 4.4.2012.
3. We have heard Mr. J.V. Bhairavia, learned counsel for the petitioner, Mr. Hriday Buch, learned Central Government Standing Counsel appearing for respondent No.1 and Mr. Darshan M. Parikh, learned Central Government Standing Counsel appearing for respondent No.2.
4. Learned counsel for the petitioner has urged 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 14.3.2012 passed by the Bombay High Court in Central Excise Appeal (L) No.35 of 2012, order dated 6.6.2011 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Application No.ST/S/884 of 2010, order dated 4.2.2011 passed by the Punjab & Haryana High Court in C.W.P. No.1507 of 2011.
5. In the decision of the Punjab & Haryana High Court in C.W.P. No.1507 of 2011, the petitioner was BSNL, as in the present case, while disposing of the said petition, the Punjab & Haryana High Court granted complete waiver to the petitioner for the purpose of hearing of its appeal. Learned counsel for the petitioner has, therefore, submitted that since in other cases, waiver applications have been allowed and the petitioner has been exempted from depositing the amount to maintain the appeal, the impugned order may kindly be quashed and set aside and the present petition may be allowed.
6. This fact is not disputed by the learned counsel appearing for the respondents. Learned counsel Mr. Darshan M. Parikh has submitted that affidavit-in-reply has been filed on merits and not on the question of waiver applications having been allowed in other cases. Learned counsel Mr. Parikh has also conceded that though in other identical cases, waiver applications have been allowed, only in this case, the petitioner has been asked to make pre-deposit to maintain the appeal. Learned counsel Mr. Parikh has conceded before this Court that in view of the peculiar fact situation, the waiver application ought to have been allowed by the Tribunal.
7. In the result, this petition succeeds and is allowed.
The order dated 29.2.2012 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Application No.ST/S/964/2011 in Appeal No.ST/436/2011 is quashed. The Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad is directed to accept full waiver of the amount of pre-deposit allowed by this Court and shall proceed to decide the main appeal on merits expeditiously. Rule is made absolute. There shall be no order as to costs.
Direct service is permitted.
Sd/-
[V. M. SAHAI, J.] Sd/-
[N. V. ANJARIA, J.] Savariya