2010 (10) TMI 361 - HC - Central Excise

Waiver of pre-deposit - The Tribunal directing the appellant to deposit Rs. 2 lakh by way of pre-deposit - The legal issue involved in the appeal before the Tribunal is whether the Zink Dross is an excisable commodity - Tribunal in view of the judgments of the Apex Court in the case of Union of India v. Indian Aluminium Co. Ltd. and Collector of Central Excise v. Tata Iron & Steel Co. Ltd., governing the issue - In the circumstances, this is a fit case for grant of total exemption from payment of duty at this stage - The Tribunal is directed to hear the appeal on its own merits without insisting for pre-deposit.

Summary

The Bombay High Court judgment involved a dispute over pre-deposit under Section 35F of the Central Excise Act, 1944 regarding the classification of Zink Dross as an excisable commodity. The Court set aside the impugned order and allowed the appeal, directing the Tribunal to hear the appeal on its own merits without insisting for pre-deposit.