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2014 (1) TMI 58 - AT - Central ExciseClearance made by 100% EOU on Transaction value - Duty demanded as per the proviso to Section 3(1) of the Central Excise Act r.w Notification No. 23/2003 - Waiver of Pre-deposit Held that - Prima facie, the appellant was liable to pay duty of Excise quantified on the basis of duties of Customs in terms of the proviso read with the notification - the appellant paid duty of Excise albeit on a wrong basis - assessee offered to make a pre-deposit of Rs. 1,00,000 - the amount offered is inadequate to suffice the present purpose appellant directed submit an amount of Rupees One lakh fifty thousand as pre-deposit upon such submission rest of the duty to be waived till the disposal Partial stay granted.
Issues involved:
Waiver of pre-deposit and stay of recovery in respect of duty and penalty imposed on the appellant for clearance of 'Aluminium Dross' as a 100% Export Oriented Unit (E.O.U.). Analysis: The appellant sought waiver of pre-deposit and stay of recovery for duty of Rs. 4,33,480/- and penalty of Rs. 45,000/- imposed on them for clearing 'Aluminium Dross' from January to August 2010. The appellant, being a 100% E.O.U., paid duty of Excise on the basis of transaction value, not as per E.O.U. norms. The demand was for differential duty based on the proviso to Section 3(1) of the Central Excise Act read with Notification No. 23/2003-CE dated 31.3.2003. The Tribunal found no prima facie case for the appellant, holding them liable to pay duty quantified as per Customs duties under the proviso and notification. The claim that 'Aluminium Dross' was outside the E.O.U. Scheme was rejected, noting the appellant paid duty albeit incorrectly. The Tribunal directed the appellant to pre-deposit Rs. 1,50,000/- within six weeks, considering the initial offer of Rs. 1,00,000/- inadequate. Compliance was to be reported to the Deputy Registrar by 10.7.2013, with the Deputy Registrar to inform the Bench by 17.7.2013. Upon compliance, waiver and stay would be granted for the remaining dues.
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