2012 (12) TMI 619 - AT - Central Excise

Non payment of Duty - aluminium dross and skimmings - Waiver of pre-deposit of dues - Held that - As decided in KEC International Ltd. vs. CCE, Jaipur-I (2012 (12) TMI 426 - CESTAT, NEW DELHI) aluminium dross and skimmings are liable to duty whereas on the contrary the Tribunal in the case of Vishal Pipes Vs CCE, Noida 2010 (4) TMI 314 - CESTAT, NEW DELHI that same are not liable to duty. In view of the contrary decisions on the same issue, the pre-deposit of the dues is waived for hearing of the appeal and the Registry is directed to list this appeal on 6.12.2012 for hearing.

Summary

The applicant filed for waiver of pre-deposit of dues confirmed for aluminium dross and skimmings cleared without duty payment. Tribunal waived pre-deposit due to conflicting decisions on duty liability, listing the appeal for hearing on 6.12.2012.