2007 (8) TMI 341 - AT - Central Excise

Applicability of provision of Section 11D of the Central Excise Act, 1944 - Section 11D only applies to a person who is liable to pay duty under the Act. In the present case, the appellants being a small-scale manufacturer, were within the full exemption-limit and they were not required to pay any duty under the Act. Hence, the provision of Section 11D does not have any application in respect of such person. During the course of final hearing, nothing contrary to this prima facie view has been submitted by the Revenue. Hence, I confirm the earlier view taken at the stage of granting waiver of pre-deposit and hold that Section 11D is not applicable in respect of the appellants. The impugned Order is set aside and the appeal is allowed.

Summary

The Appellate Tribunal CESTAT, Kolkata held that Section 11D of the Central Excise Act, 1944 does not apply to small-scale manufacturers who are within the full exemption limit and not liable to pay duty. The impugned order was set aside, and the appeal was allowed.