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2013 (11) TMI 438 - AT - Central ExciseDue Date to Submit Advance Duty - Compounded Levy Scheme Waiver of Pre-deposit - The Revenue raised objection and directed the appellant to claim refund of the excess duty deposited by them in the month of March, 2011 and to deposit fresh amount for the month of April 2011 Held that - The entire issue is technical in nature, and there is no loss of Revenue it is just and proper to dispense with the condition of pre-deposit of the dues till the disposal stay granted.
Issues involved: Adjustment of duty deposit, refund claim, confirmation of demand for duty, penalty imposition, dispensing with pre-deposit condition.
Adjustment of duty deposit: The appellant, engaged in manufacturing Gutka and chewing tobacco, deposited duty for March 2011 but did not operate until 25th March, producing only till 31st March. They requested to adjust the March deposit for April duty, initially accepted by the Revenue. Subsequently, the Revenue objected, directing a refund claim for excess March deposit and fresh deposit for April. A show cause notice was issued in April 2012, confirming a demand of approximately Rs.2.69 Crores for April 2011, with a penalty imposed. Refund claim: The Revenue instructed the appellant to claim a refund of the excess duty deposited for March 2011, as they were directed to deposit fresh duty for April 2011. The authorities confirmed the demand for April 2011, including penalty, while retaining the amount already deposited for March 2011. Confirmation of demand for duty and penalty imposition: A show cause notice was issued in April 2012, leading to the confirmation of a demand of around Rs.2.69 Crores for duty in April 2011. The authorities also imposed an identical amount of penalty, while the deposit made for March 2011 was retained. Dispensing with pre-deposit condition: Considering the technical nature of the issue and no loss of Revenue, the Tribunal decided to dispense with the pre-deposit condition for the dues, allowing the stay petition accordingly. This decision was made in the absence of any financial loss to the Revenue, indicating a just and proper approach by the Tribunal.
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