2004 (6) TMI 503 - AT - Central Excise

Summary

Issues Involved: Applicability of Notification 14/2002-C.E. dated 1-3-2002 on duty for cotton fiber.

Analysis:
1. Financial Hardship and Interpretation: The appellant's advocate argued financial hardship and cited a previous Tribunal order granting full waiver on a similar issue under the same notification. The Revenue relied on a Supreme Court case regarding the interpretation of "appropriate duty has been paid" in favor of Revenue. The appellant sought protection under a Board's order.

2. Consideration and Decision: The Tribunal acknowledged the need for a detailed hearing due to conflicting Supreme Court decisions. The Tribunal referred to the cases of M/s. Kalyani Brakes and Maruti Foam, highlighting the differing interpretations regarding the applicability of the Board's order. Considering the closed status of the unit, the Tribunal granted a complete waiver, emphasizing the importance of hearing Supreme Court decisions relied upon by both sides. To ensure uniformity and resolution, an early hearing was scheduled, and the Revenue was directed to file appropriate applications for listing both matters before the same Bench.

3. Final Disposition: The application was disposed of with the decision to grant a full waiver and stay recovery, setting a date for an early hearing to address the conflicting interpretations and Supreme Court decisions for resolution and uniformity in the matter.