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2012 (6) TMI 277 - AT - Central ExcisePlea for waiver of pre-deposit of duty of Rs 2.03 lacs, penalty of Rs 8.31 lacs and penalty of Rs 1 lacs on Director - assessee contended that they have already paid a sum of Rs 7 lacs at the time of visit of the officers of DGCEI and could not deposit 50% amount of penalty directed by the Commissioner(Appeals), who dismissed their appeal for non-compliance with the provisions of section 35F - Held that - It is found that Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit.
Issues: Application for waiver of pre-deposit of duty amount and penalty
Analysis: The applicant filed an application seeking a waiver of pre-deposit of duty amount and penalty. The duty amount in question was Rs.2,03,489.34, and the penalty amounted to Rs.8,31,040.00 for M/s. Karan Polymers Pvt. Ltd. Additionally, a penalty of Rs.1,00,000/- was imposed on Shri Shyam Lal, Director. The applicant argued that they had already paid Rs.7,00,000/- during the visit of DGCEI officers. However, they failed to deposit 50% of the penalty amount as directed by the Commissioner (Appeals), leading to the dismissal of their appeal for non-compliance with Section 35F of the Central Excise Act, 1944. The Tribunal, after hearing both sides, decided to proceed with the appeal without requiring any further pre-deposit. It was noted that the Commissioner (Appeals) had not addressed the issues on merits. Therefore, the case was remanded back to the Commissioner (Appeals) for a decision on the merits without the need for additional pre-deposit. The appellant was to be given a reasonable opportunity for a hearing. The appeal was allowed by way of remand, and the stay petition was also disposed of. Overall, the Tribunal granted relief to the appellant by waiving the pre-deposit requirement and remanding the case for a decision on merits by the Commissioner (Appeals) without insisting on further pre-deposit.
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