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2013 (12) TMI 1292 - AT - Central ExciseClandestine Removal of Goods Clearance made by improperly declaring the retail sale price Waiver of Pre-deposit Held that - The Tribunal has been following judgment of Hon ble High Court of Gujarat that an assessee should deposit 8% of the amount of duty confirmed - The appellant has deposited an amount which is more than 8% of the duty liability - the amount already deposited is enough to hear and dispose the appeals Pre-deposits waived till the disposal Stay granted.
Issues Involved:
Waiver of pre-deposit of duty, interest, and penalty amount pending appeal. Analysis: 1. Waiver of Pre-deposit Amount: The appellant filed a stay petition seeking the waiver of pre-deposit of duty amounting to Rs.1,27,20,104, along with interest and penalty. The adjudicating authority confirmed the said amounts due to undervaluation of tiles by the appellant during manufacturing and clearance. The appellant had already deposited Rs.20 lakhs during the proceedings. The appellant's counsel argued that this deposit exceeded 8% of the duty confirmed, citing a similar practice followed by the Tribunal based on a judgment of the Hon'ble High Court of Gujarat. After considering the submissions and records, the Tribunal agreed that the deposited amount was more than 8% of the duty liability as per the High Court's judgment. Consequently, the Tribunal deemed the deposited amount sufficient for hearing and disposing of the appeals, allowing the waiver of pre-deposit for the remaining balance amounts and staying recovery until the appeal's disposal. This judgment by the Appellate Tribunal CESTAT AHMEDABAD highlights the importance of the pre-deposit waiver in cases of duty disputes. The Tribunal's decision was guided by the precedent set by the High Court of Gujarat regarding the percentage of duty that should be deposited pending appeal. The Tribunal's thorough consideration of the submissions and records demonstrates a fair and reasoned approach in granting the waiver based on the amount already deposited by the appellant. The ruling provides clarity on the criteria for determining the adequacy of pre-deposit amounts in similar cases, ensuring a balanced and just resolution of the appeal process.
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