Cexal 3/11 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION C.E.X.A.(L) NO.3/2011 M/s Softesule Private Limited APPELLANT Vs. The Commissioner of Central Excise ,Mumbai III RESPONDENT Mr.V.Sridharan a/w Mr.Prakash Shah i/b PDS Legal for Appellant Mr.Pradeep S.Jetly a/w Ms.Suchitra Kamble for Respondent CORAM- J.P.DEVADHAR ,AND MRS.MRIDULA BHATKAR,JJ. DATE -10TH FEBRUARY,2011 P.C. . Heard. 2 Admit on the following question of law. “Whether the CESTAT is justified in ordering pre- deposit of Rs.15 lacs for entertaining the appeal filed by the appellant ?” 3 By consent the appeal is taken up for final hearing. 4 The basic dispute raised in the appeal before the CESTAT was, whether the medicines manufactured by the appellant on behalf of the buyer as ‘physician’s Cexal 3/11 2 sample’ are liable to excise duty on the assessable value determined on the basis of the price at which the goods are sold by the assessee to its buyer or on the basis of the Maximum Retail Price at which the buyer sells the medicines to the customers. Admittedly, similar appeal filed by the appellant has been admitted by the CESTAT by granting full waiver of duty and the said appeal is pending. It is contended by the revenue that there is a subsequent judgment of this Court in the case of Indian Drugs Manufacture’s Assocn. Vs. Union of India 2008(222)ELT 22 (Bom.) According to the counsel for the appellant the decision in the case of Indian Drugs is distinguishable facts. Since the Tribunal has not considered its own order in the assessee’s own case as also the decision of this Court in the case of Indian Drug Manufacturer’s Association (supra) while ordering predeposit, the impugned order passed by the CESTAT dated 3/12/2010 in Appeals E/633 to 635/2009 is quashed and set aside and the matter is restored to the file of the CESTAT for passing fresh order on the stay application in accordance with law. Cexal 3/11 3 5 Appeal is disposed of accordingly with no order as to costs. (Mrs.Mridula Bhatkar,J.) (J.P.Devadhar,J.)