2015 (4) TMI 274 - AT - Central Excise

Waiver of pre deposit - Denial of SSI benefit - Specified goods which were found to have been cleared under brand name shalimar belonging to M/s Shalimar Chemical Works Ltd - Held that - on a similar set of facts, this Bench granted waiver of predeposit and stay of recovery in the case of Anuradha Industries Vs Commissioner of Central Excise Hyderabad (2015 (4) TMI 275 - CESTAT BANGALORE). He further points out that, in the stay order passed by this Bench on 30.4.2013 in the case of Anuradha Industries, the view taken by the coordinate Bench at Mumbai in the case of Kaysons Plasto Print Industries Vs. Commissioner of Central Excise, Kolhapur (2015 (4) TMI 276 - CESTAT MUMBAI) was followed. It is further submitted that a major part of the impugned demand is beyond the normal period of limitation and that the amount of duty within the normal period is only ₹ 3,15,715/-. - Hence, following the stay order passed by this Bench in the case of Anuradha Industries, we grant waiver and stay in the instant case as well. - Stay granted.

Summary

Issues: Appeal against denial of SSI benefit, waiver of predeposit and stay of recovery, applicability of previous judgments.

Analysis:
1. Denial of SSI benefit: The appeal and stay application were directed against a duty demand of Rs. 65,41,493 arising from the denial of Small Scale Industries (SSI) benefit for specified goods cleared under the brand name "shalimar." The appellant argued that a significant portion of the demand was beyond the normal period of limitation, with only Rs. 3,15,715 falling within the normal period. This issue was not disputed.

2. Applicability of previous judgments: The appellant cited a previous case, Anuradha Industries Vs Commissioner of Central Excise Hyderabad, where a waiver of predeposit and stay of recovery was granted by the Tribunal. The appellant highlighted that the Tribunal had followed a view taken by a coordinate Bench in Mumbai in the case of Kaysons Plasto Print Industries Vs. Commissioner of Central Excise, Kolhapur. The Tribunal found these facts undisputed and decided to grant waiver and stay in the instant case as well, based on the precedent set by the previous judgments.

3. Waiver of predeposit and stay of recovery: After perusing the records and hearing both sides, the Tribunal decided to grant waiver of predeposit and stay of recovery as prayed for by the appellant. The decision was based on the similarity of facts with the previous cases cited and the view taken by the Tribunal in those cases. The order was pronounced and dictated in open court, confirming the grant of waiver and stay in the present case.

In conclusion, the Appellate Tribunal CESTAT Bangalore, comprising Shri P. G. Chacko and Shri B. S. V. Murthy, granted waiver of predeposit and stay of recovery in an appeal against the denial of SSI benefit, following the precedent set by previous judgments and considering the facts presented by the appellant.