2012 (4) TMI 384 - AT - Central Excise

Stay Petition for the waiver of pre-deposit of duty, interest and penalty confirmed by the adjudicating authority and upheld by the first appellant - the applicant didn t appeared - Held that - An identical issue decided by this Bench in the case of Shri Manohar Mali Vs. CCE Surat - impugned order set aside and matter is remanded back to adjudicating authority to reconsider.

Summary

Issues: Stay petitions for waiver of pre-deposit; Confirmation of demand of duty, interest, and penalty; Remand of the matter back to adjudicating authority.

In this judgment by the Appellate Tribunal CESTAT, Ahmedabad, the issues revolve around stay petitions filed for the waiver of pre-deposit of amounts confirmed by the adjudicating authority and upheld by the first appellate authority. The tribunal rejects an adjournment request, emphasizing the narrow compass of the issue and proceeds to take up the stay petitions for disposal. After hearing the ld.SDR, the tribunal decides that the appeals could be disposed of at that juncture. The main issue in these cases pertains to the confirmation of demand of duty, interest, and penalty jointly and severally by the adjudicating authority and upheld by the first appellate authority. The tribunal refers to a previous case involving Shri Manohar Mali where a similar issue was remanded back to the adjudicating authority. Following the same precedent, the tribunal sets aside the impugned orders in the present cases and remands the matters back to the adjudicating authority for reconsideration in light of the previous remands. The stay petitions and appeals are then disposed of, concluding the judgment.