2008 (9) TMI 818 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore required the appellant, a Kerala State undertaking, to pre-deposit Rs. 3,87,774/- and penalty of Rs. 3000 for bricks made out of Iron Oxide. The Revenue classified the bricks under Chapter sub-heading 3824.90 and charged 16% Ad valorem. The bricks were manufactured and used in their own factory for construction of a compound wall. The Tribunal found the bricks were captively consumed and required the appellant to pre-deposit Rs. 1,00,000 within two months, with the balance of duty and penalty waived upon deposit. Failure to comply would result in dismissal of the appeal. Compliance would result in no recovery during the appeal's pendency, with the stay order remaining in force after 180 days.