2013 (2) TMI 388 - AT - Central Excise

Mis-declaration of the value of ceramic tiles - dismissal the appeal for non-compliance of pre-deposit of duty liability and 50% of the penalty as ordered vide Stay Order - Held that - As the appellant has deposited an amount of Rs.30 lakhs during the proceedings before the lower authorities, thus following the decision of Amrut Ceramics case 2012 (10) TMI 588 - CESTAT, AHMEDABAD wherein considered that the amount deposited by the appellant as enough deposit and remanded the matter back to first appellate authority on the ground that the appellant has deposited the amount more than as directed by this Bench. Thus since the appellant has already deposited more than the amount which is ordered for pre-deposit to hear and dispose the appeal remand the matter back to first appellate authority to reconsider the issue afresh without insisting for any further pre-deposit from the appellant.

Summary

Issues: Mis-declaration of value of ceramic tiles, compliance with pre-deposit requirements under Section 35F of Central Excise Act, 1944

In this judgment by the Appellate Tribunal CESTAT AHMEDABAD, the issue involved pertains to mis-declaration of the value of ceramic tiles. The appellant had deposited 80% of the amount confirmed by the lower authorities, while the first appellate authority dismissed the appeal for non-compliance with the provisions of Section 35F by not depositing the entire duty liability as ordered. The Tribunal noted that the first appellate authority did not pass an order on merit but only dismissed the appeal for non-compliance with pre-deposit requirements. The Tribunal found that the appellant had deposited Rs.30 lakhs during the proceedings, and based on a previous case precedent, determined this amount to be sufficient for pre-deposit. Consequently, the Tribunal set aside the impugned order and remanded the matter back to the first appellate authority to reconsider the issue without insisting on any further pre-deposit from the appellant, emphasizing the need for adherence to principles of natural justice in reaching a conclusion. The appeal was disposed of by way of remand.