2011 (3) TMI 1230 - AT - Central Excise

Valuation of pre-recorded audio cassettes without inclusion of royalty paid and without filing the price declaration - Extended period invoked for the purpose of demand of duty - Held that - It is settled law, that the Tribunal cannot pass an order on merits if first appellate authority has not passed an order on merits of the case. Hence, we are precluded from taking any view on the merits of the case - Since the issue involved in this case seems to be arguable one and in our considered view, the matter seems to be a highly debatable one - Appeal is allowed by way of direction to deposit 50% of the amount

Summary

The appeal was against the order-in-appeal regarding the valuation of pre-recorded audio cassettes. The appellant was directed to pre-deposit the duty, penalty, and personal penalty, but failed to comply. The Tribunal found the issue arguable and directed the appellant to deposit 50% of the duty within 12 weeks for further consideration by the Commissioner (Appeals).