2004 (7) TMI 513 - AT - Central Excise

Summary

Issues:
1. Miscellaneous application for retention of file based on office location.
2. Pre-deposit duty amount requirement for appeal hearing.
3. Inclusion of overheads and selling expenses in assessable value.
4. Stay application decision based on prima facie case.

Issue 1:
The appellants filed a miscellaneous application seeking retention of the file in the Bench due to the location of their office in Bangalore. The Tribunal considered the request and noted that the Certificate of Registration confirmed the office's location in Bangalore. Consequently, the miscellaneous application was allowed based on this ground.

Issue 2:
For the appeal hearing, the appellants were required to pre-deposit a duty amount of Rs. 2,66,627. The main question in the appeal revolved around whether overheads and selling expenses should be included in the assessable value. The appellants cited a circular issued by the Board of Revenue, clarifying that such expenses need not be added. This circular formed the basis for the appellants' strong prima facie case on merits.

Issue 3:
During the hearing, the Revenue's representative reiterated the Commissioner's findings. After carefully considering the submissions from both sides and reviewing the Board Circular, the Tribunal concluded that the appellants had indeed established a strong prima facie case in their favor. Consequently, the stay application was unconditionally allowed, with no recovery permitted until the appeal's disposal, which was scheduled for a future hearing.

This judgment from the Appellate Tribunal CESTAT, Bangalore, addressed multiple issues, including the retention of a file based on office location, pre-deposit duty requirements, the inclusion of overheads and selling expenses in assessable value, and the decision to grant a stay based on a prima facie case. The Tribunal allowed the miscellaneous application due to the appellant's office being situated in Bangalore. The appeal involved a significant question regarding the assessable value and the applicability of overheads and selling expenses, with the appellants relying on a Board circular to support their case. Ultimately, the Tribunal found in favor of the appellants, granting a stay on recovery until the appeal's final disposal, emphasizing the strength of the prima facie case presented.