hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 8401 OF 2009 M/s. Harisons Steel Pvt. Ltd. ... Petitioner Versus Union of India and Ors. ... Respondents Mr. Balbir Singh with Mr. H.G. Dharmadhikari for Petitioner. Mr. R.V. Desai with Mr. R.B. Pardeshi for Respondents. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 06, 2009 P.C. Rule. By consent heard forthwith. In our opinion considering the findings recorded by the tribunal, we are not inclined to interfere in the exercise of our extra ordinary jurisdiction. 2. On behalf of the petitioner the learned counsel had sought to raise two contentions, firstly that they are bonafide purchasers and the suppliers had produced invoices showing Cenvat credit and secondly that the extended period of limitation could not have been considered. 3. On both the points, A.O. has recorded findings. In respect of extension of period, the A.O. has recorded a finding based on the documentary evidence on 1 record and also the statements recorded. In so far as issue pertaining to availing of Cenvat credit, in our opinion, there are also findings recorded by the A.O. The Tribunal has considered these aspects while passing the order of pre-deposit. These being purely questions of fact, we are not inclined to interfere at this stage in the exercise of our extra ordinary jurisdiction. 4. The learned counsel had sought to bring to our attention another order passed by the another Bench of the tribunal in the case of M/s. Bhagwati Steel Cast Limited Versus CCE waiving pre-deposit. In our opinion, it is true that the Revenue has not come to this court against the said order. In the instant case, the Petitioner seeks to invoke our extra ordinary jurisdiction. Merely because in the case of another manufacturer the tribunal has passed an order of no deposit, by itself cannot result in holding that in the instant case also that interim order has to be followed. For the reasons earlier set out in our opinion, Petitioner rely on the order passed in Bhagwati Steel. However, considering the plea of hardship was raised at the bar and facts and circumstances, we are inclined to reduce the amount of pre deposit to Rs. 2 Crores. That amount to be deposited within twelve weeks from today. The order of pre deposit accordingly stands varied. In the light of that, Rule made partly absolute accordingly. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.) 2