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2013 (4) TMI 470 - AT - Central ExciseWaiver of pre-deposit of duty - applicant is a 100% EOU and clearing the goods to DTA availing the benefit of Notification No.30/2004-CE - Revenue contended that this Notification is not applicable in respect of 100% EOU. Held that - Provisions of Notification No.23/2003-CE are applicable in respect of the goods cleared by 100% EOU to DTA and not the provisions of Notification No.30/2004-CEt. So is not a fit case for total waiver of pre-deposit of dues adjudged.
Issues: Application for waiver of duty under Notification No.30/2004-CE for 100% EOU clearance to DTA; Applicability of Notification No.23/2003-CE and Notification No.29/2004-CE; Financial hardships claimed by the appellant.
The judgment addresses the application for waiver of duty amounting to Rs.11,09,624 filed by the appellant, who is a 100% Export Oriented Unit (EOU) clearing goods to the Domestic Tariff Area (DTA) under Notification No.30/2004-CE. The Revenue argues that this notification does not apply to 100% EOU. The appellant contends that the demand was made under Notification No.23/2003 along with Notification No.29/2004-CE, issued under Section 5A of the Central Excise Act, 1944. The appellant also cites financial hardships due to significant losses incurred by the company. The Revenue relies on a Tribunal decision in the case of M/s Webel-Sl. Energy Systems Pvt. Ltd. vs. Commissioner of Central Excise, Kolkata-III, where it was held that the Notification issued under Section 5A does not apply to goods cleared by 100% EOU to DTA, directing the assessee to deposit 50% of the duty demanded. However, the impugned order in the present case by the Commissioner (Appeals) states that Notification No.23/2003-CE applies to goods cleared by 100% EOU to DTA, not Notification No.30/2004-CE dated 9.7.2004, leading to the conclusion that total waiver of pre-deposit is not warranted. Considering the facts and financial hardships pleaded by the appellant, the Tribunal directs the appellant to deposit an additional Rs.2 lakhs, along with the amount already paid, within eight weeks. Upon this deposit, the pre-deposit of the remaining dues is waived, and recovery is stayed during the pendency of the appeal, with a compliance report due on 13.9.2012.
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