2006 (5) TMI 242 - AT - Central Excise

Summary

Issues:
1. Waiver of pre-deposit arising from the common order of the Commissioner (Appeals) regarding duty confirmed against two companies.
2. Valuation issue for the period November 2003 to May 2004 and eligibility for exemption under Notification No. 6/2002-C.E.

Analysis:
1. The Tribunal considered the applications for waiver of pre-deposit concerning duty confirmed against two companies. One company had paid the entire duty, while the other was directed to deposit a portion of the demand within 8 weeks to avail of a waiver and stay on recovery pending appeal. Failure to comply would lead to the vacation of stay and dismissal of the appeal without notice.

2. The main issue revolved around valuation and the eligibility for exemption under Notification No. 6/2002-C.E. The Tribunal found that the exclusion of the value of running gear, claimed by the applicant, was not accepted as running gear was not considered chassis falling under a specific heading. The Tribunal noted that the case laws cited were not directly applicable to the current issue as they pertained to classification disputes, which were not under consideration. Consequently, the Tribunal directed one of the companies to make a partial deposit to proceed with the appeal process effectively.

The Tribunal's decision focused on the specific issues of waiver of pre-deposit and the eligibility for exemption under a particular notification. The judgment clarified the valuation aspects and the relevance of case laws in determining the eligibility for exemptions. The requirement for partial deposit by one company highlighted the importance of compliance with procedural directives to continue with the appeal process effectively.