2007 (5) TMI 454 - AT - Central Excise

Summary

Issues:
- Recall of order for non-prosecution
- Dispensing with pre-deposit
- Applicability of Circulars/Section 37B Order on duty payment for exported goods
- Setting aside impugned order and allowing the appeal

Recall of Order for Non-Prosecution:
The judgment involves the recall of an order dated 25-8-2004 dismissing the appeal for non-prosecution. The appellants filed an affidavit explaining the reasons for their non-appearance, leading to the restoration of the appeal to its original number. This decision was made after considering the explanations provided by the appellants.

Dispensing with Pre-Deposit:
Upon hearing the matter, the tribunal decided to dispense with the pre-deposit requirement and proceeded to take up the appeal for disposal. This step indicates that the tribunal waived the necessity for the appellants to make a pre-deposit before the appeal could be considered further.

Applicability of Circulars/Section 37B Order on Duty Payment for Exported Goods:
The judgment delves into the argument presented by the appellants, supported by Circulars and a Section 37B Order, asserting that no additional duty is payable under Section 133 of the Finance Act, 1999 for goods exported under bond. The impugned order, passed without considering these clarifications, was set aside. The tribunal found that as per the Circulars and Order cited, the appellants were not obligated to pay the duty in question for the exported goods. Consequently, the appeal was allowed, granting consequential benefits to the appellants, and the cross-objection filed by the Department was also disposed of.

Setting Aside Impugned Order and Allowing the Appeal:
The final decision of the tribunal involved setting aside the impugned order issued on 31-12-2003 due to its failure to consider the clarifications provided in the Circulars and Section 37B Order. By overturning this order, the appeal was allowed in favor of the appellants, entitling them to the benefits associated with the successful appeal outcome. The judgment was pronounced and dictated in an open court session, concluding the legal proceedings in this matter.