: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO.4209 OF 2008 PETITION NO.4209 OF 2008 PETITION NO.4209 OF 2008 Shashi Dhawal Hydraulic Pvt. Ltd. ...Petitioner V/s. The Union of India & Ors. ...Respondents Mr.P.Shah with Mr.Jitendra Motwani, Advocates, i/b. M/s.PDS Legal, for the Petitioner. Mr.K.R. Choudhari, Advocate, for the Respondent-Union of India. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 19TH JUNE, 2008. : 19TH JUNE, 2008. : 19TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Petitioner and the learned Counsel for the Respondent-Union of India. 2. Rule made returnable forthwith. The learned Counsel for the Respondents waives service. By consent taken up for final hearing. 3. By this Petition, the Petitioner is challenging an order dated 27th February, 2008 as well as further order dated 19th May, 2008 whereby the CESTAT had refused to interfere with regard to fixation of pre-deposit amount of Rs.10,00,000/-. : 2 : 4. Mr.Shah, the learned Counsel for the Petitioner, points out that unfortunately the Balance Sheet for the Assessment Year 2007-08 was not ready with the Petitioner to be produced before the Tribunal. However, all other collateral documents like Bank statements and other material were produced before the Tribunal and he submits that the statement of the provisional Balance Sheet will be produced before CESTAT within a period of two weeks. He also pointed out that factually the loading value for the year 2001 was lesser and this issue ought to have been allowed to be raised though the Petitioner has not specifically raised in the Appeal. 5. Mr.Shah, then referred to the Judgment of this Court in the matter of Sarla Performance Fibers Ltd. V/s. The Union of India & Ors. in Writ Petition No.1056 of 2008 dated 15th February, 2008 wherein this Court has categorically observed that the Tribunal while exercising quasi-judicial power in the larger interest of justice ought to allow production of material which the Petitioner may not have sought the leave to produce if it is in the possession of the Petitioner, the same ought to have been allowed. : 3 : 6. Having regard to the said Judgment and also the fact that the Petitioner will produce the provisional Balance Sheet, we are inclined to set aside the aforesaid orders and remand back the matter to the Tribunal for a fresh consideration on the issue of pre-deposit. 7. We make it clear that this order is confined only with regard to Appeal No.C/1132 of 2007. 8. Rule is made absolute accordingly. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]