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2011 (8) TMI 397 - AT - Central ExciseWaiver of pre-deposit - Duty liability on the intermediate product Resin manufactured for captive consumption as binder agent in the further manufacture of Bagasse Base Laminated Board - Bench has set aside the impugned order and remanded the matter back to Commissioner(Appeals) to reconsider the issue inthe light of Tribunal s Order No.A/1927/WZB/AHD/2010, dt.14.12.10 in the case of Jackson Dicor Pvt.Ltd Vs. CCE Ahmedabad. and Board s circular - Hence, the appeal is allowed by way of remand
Issues: Stay petition for waiver of pre-deposit of duty, remand to Commissioner(Appeals) for reconsideration of duty liability issue.
In this judgment by the Appellate Tribunal CESTAT, AHEMDABAD, the Hon'ble Members considered a Stay Petition filed by the assessee seeking a waiver of pre-deposit of duty amounting to Rs.10,882/- along with interest and an equivalent penalty. Despite the absence of the applicant during the hearing, written submissions were filed, requesting the appeal to be decided on merit. Reference was made to a previous order related to a similar issue in the case of Jackson Dicor Pvt.Ltd. Vs. CCE Ahmedabad. The Ld.SDR reiterated the findings of the Commissioner(Appeals) and noted that the appellant had not provided a copy of the relevant order. Upon examination of the previous order, it was found that the issue pertained to duty liability on an intermediate product, and the Bench had remanded the matter back to the Commissioner(Appeals) for reconsideration in light of the Apex Court's decision and Board's circular. Consequently, the Tribunal decided to allow the present appeal by remanding it to the Commissioner(Appeals) for a fresh consideration, following the direction given in the case of Jackson Dicor Pvt.Ltd. The Stay Petition was allowed, and the appeal was granted by way of remand to the Commissioner(Appeals) for a reevaluation of the issue in accordance with the Tribunal's previous order in the case of Jackson Dicor Pvt.Ltd. The judgment emphasized the importance of considering relevant legal precedents and directions from higher authorities in resolving duty liability issues, ensuring a fair and just decision-making process within the legal framework.
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