2005 (12) TMI 315 - AT - Central Excise

Summary

Issues: Duty demand on stable bleaching powder and bleaching powder allegedly removed as waste, imposition of penalties, waiver of pre-deposit and stay of recovery.

Duty Demand on Stable Bleaching Powder and Bleaching Powder Allegedly Removed as Waste:
The lower authorities demanded duty from the assessee for the period 1996-97 to 1999-2000, with a part of the demand on stable bleaching powder and the rest on bleaching powder allegedly removed as waste. The show cause notice was issued invoking the extended period of limitation due to suppression of facts. The Tribunal found a demand of duty on stable bleaching powder and another demand on bleaching powder removed as waste. A dispute arose regarding the excisability of the bleaching powder removed as waste, whether it was excisable or non-excisable. The case was deemed falling within the jurisdiction of the division bench, and the appeals were directed to be posted before the division bench for further proceedings.

Imposition of Penalties:
The lower authorities imposed a penalty on the assessee under Section 11AC of the Central Excise Act and a penalty on their selling agent under Rule 25 of the Central Excise Rules. The applications sought waiver of pre-deposit and stay of recovery concerning the duty and penalty amounts. Despite notice, no representation was made by the applicants, nor was there a request for adjournment. The Tribunal examined the records, heard the learned SDR, and decided to post the appeals before the division bench for further consideration.

In conclusion, the judgment addressed the duty demand on stable bleaching powder and bleaching powder removed as waste, the imposition of penalties, and the application for waiver of pre-deposit and stay of recovery. The case involved a dispute over the excisability of the bleaching powder removed as waste, leading to the decision to refer the matter to the division bench for resolution.