VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION No. 3310 OF 2008 Rochem Separation Systems (India) Pvt. Ltd. Petitioner Vs. The Union of India & Ors. Respondents Shri Prakash Shah i/b PDS Legal, for the petitioner. Mr. K. J. Rana, Sr. counsel with Mr. Parag Vyas & Y. R. Mishra, for the Respondent. CORAM : Dr. S. RADHAKRISHNAN, AND A. P. BHANGALE, JJ. DATE : JUNE 6 2008. PC :- . Rule. Learned senior counsel Mr. K. J. Rana, waives service for the respondent. By consent petition is heard finally. Rule returnable forthwith. 2. It appears that the CESTAT by its order dated 25th March 2008 directed the petitioner to pre-deposit a sum of Rs.25 lacs, to hear the above appeal. Learned counsel Mr. Shah appearing for the petitioner pointed out that the tribunal has erroneously proceeded to direct the petitioner to make payment of pre-deposit. In fact the petitioner - 2 - is entitled to full waiver, especially in the light of the clarification/circular issued by the Govt. of India, Ministry of Finance Department of Revenue, Central Board of Excise, New Delhi dated 6th September 2002 and in particular the said circular has been issued interpreting the item No. 196A in General Exemption No. 52, dealing with setting up water treatment plant. The said circular in uncertain terms states that "concession would be available or only some machinery/equipment is imported (including when it is impoerws in CKD/SKD or only in components" and further it is clarified that "water treatment plant would include plants for desalination, demineralization, purification of water or for any similar process intended to make the water fit for consumption of humans or animals". In the light of the above, we are inclined to stay the impugned order of the tribunal dated 25th March 2008 directing the petitioner to deposit the sum of Rs.25 lacs, and direct the tribunal to dispose of the aforesaid appeal as expeditiously as possible, preferably within a period of four months from today, without insisting upon any pre-deposit in the above appeal. Sd/- [ Dr. S. RADHAKRISHNAN, J. ] Sd/- [ A. P.BHANGALE, J.]