Punjab-Haryana High Court
M/S Delta Energy Systems (India) Pvt. ... vs Commissioner Of Central Excise ... on 24 May, 2013
Author: Hemant Gupta
Bench: Hemant Gupta, Ritu Bahri
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Date of Decision: May 24, 2013
CWP No. 10445 of 2013
M/s Delta Energy Systems (India) Pvt. Ltd.
...Petitioner
Versus
Commissioner of Central Excise Delhi-III, Commissionerate,
Gurgaon
...Respondent
CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA
HON'BLE MS. JUSTICE RITU BAHRI
Present: - Mr. Rajiv Tuli, Advocate for the petitioner.
1 To be referred to the Reporters or not?
2 Whether the Judgment should be reported in the
Digest
HEMANT GUPTA, J.
In view of judgment dated 15.01.2011 passed in CWP No. 13288 of 2012, titled as 'M/s Surya Air Products (P) Ltd. v. The Union of India and others', an order passed by the Customs Excise & Service Tax Appellate Tribunal deciding an application for waiver of pre-deposit is an appealable order in terms of Section 35-G of Central Excise Act, 1944.
Consequently, the writ petition is dismissed with liberty to petitioner to avail such remedy as is available to him in accordance with law.
Dismissed with the aforesaid liberty.
(HEMANT GUPTA) JUDGE (RITU BAHRI) JUDGE 24.05.2013 Atul