2015 (7) TMI 381 - AT - Central Excise

Waiver of pre deposit - manufacture and excisability of Gas Conversion Kits and other parts manufactured by appellant - Held that - appellants are manufacturing excisable goods and failed to discharge central excise duty on clearance and not obtained central excise registration. On a perusal of letter dt. 20.5.2015, the department is yet to receive copy of the Hon ble High Court s order in the aforesaid writ petition. It is stated that previous W.P. are shown as disposed as per High Court s website. However, there is no copy of the order on record. Neither the appellant produced any copy of High Court s order nor they failed to appear and explain their case. They have not made out a prima facie case for total waiver. - Partial stay granted.

Summary

Issues:
- Failure to appear for hearings and reply to notices
- Manufacture and excisability of Gas Conversion Kits
- Duty payment and registration with Central Excise
- Confiscation of goods, imposition of penalties, and redemption fine
- Disposal of writ petitions by the High Court

Failure to Appear for Hearings and Reply to Notices:
The stay applications were listed for multiple hearings, but the appellants failed to appear each time, despite notices being issued. The appellants did not reply to the notices or provide any explanation for their absence.

Manufacture and Excisability of Gas Conversion Kits:
The issue revolved around the manufacture and excisability of Gas Conversion Kits and other parts by the appellant who was not registered with Central Excise and had not paid duty on the clearance of Gas Conversion Kits. The adjudicating authority confirmed the demand, confiscated goods, and imposed penalties and fines on the appellants.

Duty Payment and Registration with Central Excise:
The appellants were found to be manufacturing excisable goods but had failed to discharge central excise duty on clearance and had not obtained central excise registration. Despite the absence of a copy of the High Court's order in a related writ petition, the tribunal directed the appellants to make predeposits to waive certain demands and stay recovery during the appeal process.

Confiscation of Goods, Imposition of Penalties, and Redemption Fine:
The adjudicating authority confirmed the duty on specific goods manufactured by the appellants and imposed penalties and fines accordingly. The goods were confiscated, and redemption fines were imposed along with penalties on the appellants.

Disposal of Writ Petitions by the High Court:
The legal representative submitted that the adjudicating authority confirmed duty on certain goods and dropped proceedings on a related entity based on the disposal of specific writ petitions by the Hon'ble High Court, Madras. However, the absence of a copy of the High Court's order and the appellants' failure to present their case led to the tribunal directing predeposits for waiver of demands and stay of recovery during the appeal process.