1 wpl331-11+1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (LOD) NO.331 OF 2011 AND WRIT PETITION (LOD) NO.332 OF 2011 Hindustan Petroleum Corpn. Ltd. ..Petitioner. V/s. Maharashtra Sales Tax Tribunal & Anr. ..Respondents. Mr. V.P. Patkar i/b. M.M. Vaidya for the petitioner. Mr. S.K. Nair 'A' Panel counsel for the respondents. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 18TH MARCH, 2011 P.C. :- 1. Heard counsel for the parties. 2. At the outset, counsel for the parties were informed that one of us (Smt. R.S. Dalvi, J.) is holding certain shares of Hindustan Petroleum Corporation Ltd. But counsel on both the sides stated that they have no objection for these two petitions being heard and disposed of by this Bench. 2 wpl331-11+1 3. In these two petitions, the petitioner has challenged the order passed by the first appellate authority on 2/6/2010 directing the petitioner to make pre-deposit and the order passed by the second appellate authority on 12/7/2010 confirming the order of the first appellate authority. On perusal of the orders passed by both the first appellate authority as well as the second appellate authority it is seen that the order of pre-deposit has been passed without considering the prima facie case and without assigning any reasons for ordering pre- deposit. The Apex Court in the case of Benara Valves Ltd. V/s. Commissioner of Central Excise reported in (2006) 204 E.L.T. 513 (S.C.) has held that in the matter of pre-deposit, the authorities must consider that not only prima facie case but also whether sustainability of the demand is in doubt. In the present case, none of the above guidelines laid down by the Apex Court have been followed. In these circumstances, the orders passed by the first appellate authority as well as the second appellate authority are quashed and set aside and the matter is restored to the file of the first appellate authority i.e. the Joint Commissioner for fresh decision in accordance with law. 4. Both the petitions are disposed off accordingly with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)