HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE CIVIL APPELLATE CIVIL APPELLATE JURISDICTION JURISDICTION JURISDICTION WRIT PETITION NO. 1335 OF 2008 WRIT PETITION NO. 1335 OF 2008 WRIT PETITION NO. 1335 OF 2008 M/s. Tata Power Co.Ltd. ... Petitioners Versus Union of India and Ors. ... Respondents Mr. V. Sridharan with Mr. Prakash Shah i/by PDS Legal for Petitioners. Mr. R.B. Raghuwanshi, Associate Solicitor General with Mr. G.N. Srinivasan for Union of India. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 P.C. P.C. P.C. . Rule. . The Petitioners have come to this court against the order of predeposit. The Plant has been operating since last 40 years. The demand now made based on the assumption that consumption of the duty free excisable product which is being used in the premises of the industry is not exempted and duty is liable to be paid on the same. . On behalf of the Petitioner the learned counsel has drawn our attention to the notification under set off duty general exemption No. 64 entry Sr. No. 29. We have perused the said description. In our opinion, considering the same, this will be a fit case where we waive the pre-deposit. In the light of the above, the impugned order of CSESTAT dated 31.12.2000 set aside and the Petitioners are permitted to prosecute their appeal without predeposit. . Rule made absolute accordingly. No order as to costs. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)