2013 (12) TMI 1079 - AT - Central Excise

Differential amount of duty - Addition of value of materials supplied free of cost - Waiver of Pre-deposit Held that - Waiver and stay were granted on the basis of revenue-neutrality - there is nothing on record to indicate that the Stay Order was not accepted by the department Pre-deposits waived till the disposal Stay granted.

Summary

Issues:
1. Condonation of delay in filing the appeal
2. Demand of duty and penalty imposed
3. Application for waiver and stay against adjudged dues

Condonation of Delay in Filing the Appeal:
The appellant filed two applications, one for condonation of the delay in filing the appeal and the other seeking waiver and stay against the adjudged dues. The delay of 12 days in filing the appeal was satisfactorily explained, leading to the allowance of the COD application.

Demand of Duty and Penalty Imposed:
A lower authority demanded a differential amount of duty and imposed a penalty on the appellant. The duty was demanded due to the addition of the value of materials supplied free of cost to the appellant by the buyer of the final product. The facts of the case were found to be similar to an earlier case of the same assessee considered by the bench in a Stay Order. As the earlier Stay Order was based on revenue-neutrality and there was no indication of non-acceptance by the department, waiver and stay were granted in the instant case as well.

Application for Waiver and Stay Against Adjudged Dues:
The tribunal granted waiver and stay against the adjudged dues in the instant case, similar to a previous case involving the same assessee. The decision was based on the factual parity between the cases and the acceptance of the earlier Stay Order by the department. The stay application was allowed, concluding the judgment pronounced and dictated in open court.