2013 (11) TMI 329 - AT - Central Excise

Clandestine removal of Goods Waiver of Pre-deposit - Revenue was of the view that the goods manufactured by the appellant, cleared without discharging duty liability Held that - Following M/s. Hakikat Auto Industries 2013 (10) TMI 956 - CESTAT AHMEDABAD - the appellant directed to deposit an amount which is approximately 50% of the demand of the duty there was no reason to take a different view in this case - the appellant directed to deposit an amount which is equal to 50% of the amount of duty confirmed by the adjudicating authority upon such submission rest of the duty to be waived till the disposal Partial stay granted.

Summary

Issues:
1. Adjournment request due to consultant's health issue.
2. Clandestine removal of 'Chhakdo Auto' without discharging duty liability.
3. Direction for depositing 50% of duty amount by the appellant.

Issue 1: Adjournment request due to consultant's health issue
The judgment begins with the absence of representation on behalf of the applicant due to the consultant's health issue, specifically food poisoning. Despite the general practice of granting adjournments for personal problems, the tribunal notes that the stay petition has been pending since 2012 with multiple adjournments already granted. Consequently, the tribunal dismisses the adjournment request and proceeds with the stay petition.

Issue 2: Clandestine removal of 'Chhakdo Auto' without discharging duty liability
The tribunal addresses the issue of clandestine removal of 'Chhakdo Auto,' alleged to have been manufactured by the appellant and cleared without discharging duty liability. Referring to a previous case, the tribunal directed the appellant to deposit an amount equal to 50% of the duty confirmed by the adjudicating authority within a specified timeframe. The appellant is required to report compliance by a certain date, and the waiver of pre-deposit for the balance amount is allowed, with recovery stayed pending appeal disposal.

Issue 3: Direction for depositing 50% of duty amount by the appellant
In line with the tribunal's previous decision in a similar case, the appellant is directed to deposit 50% of the duty amount confirmed by the adjudicating authority within twelve weeks. Compliance reporting and further proceedings are scheduled, with the waiver of pre-deposit for the remaining amount allowed, and recovery stayed until the appeal is disposed of.

This judgment addresses the adjournment request due to a consultant's health issue, the issue of clandestine removal of goods without discharging duty liability, and the direction for the appellant to deposit 50% of the duty amount. The tribunal's decision emphasizes adherence to timelines and compliance requirements, ensuring fair treatment while upholding legal obligations in matters of duty liability and appeal proceedings.