2013 (5) TMI 166 - AT - Central Excise

Waiver of pre-deposits - As per revenue demand was confirmed on the ground that the appellant could not produce the Project Implementing Authority s Certificates as to the consumption of the goods cleared without payment of duty for a particular project. - Held that - since the issue needs to be appreciated based on the factual matrix, without expressing any opinion on the merits of the case, matter is remanded back to the adjudicating authority.

Summary

Issues: Stay petition for waiver of pre-deposit of Central Excise duty; Production of Project Implementing Authority's Certificates; Reduction of demand; Remand to adjudicating authority for reconsideration.

The judgment pertains to a stay petition seeking the waiver of pre-deposit of Central Excise duty on goods cleared under an exemption notification without producing Project Implementing Authority's Certificates. The adjudicating authority had confirmed a demand of approximately Rs. 40 Crores, later reduced to Rs. 19.57 Lakhs due to lack of certificates. The appellant now asserts the availability of the certificates issued by a specific authority, which were not produced earlier but can now be submitted. The appellant highlights a previous order by the same Bench remanding a similar issue for reconsideration. The Assistant Commissioner acknowledges the new certificates and agrees they should be considered by the adjudicating authority.

The Tribunal, without delving into the merits, sets aside the impugned order and remands the matter to the adjudicating authority for a fresh review. Emphasizing the need to assess the issue based on factual grounds, the Tribunal directs the adjudicating authority to reconsider the matter, ensuring adherence to the principles of natural justice before reaching any conclusion. The appeal is allowed solely for the purpose of remand, enabling a reevaluation of the case with the newly available Project Implementing Authority's Certificates.