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TMI Blog2012 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... audio cassettes on job work basis – Show cause notice was issued to pay duty along with interest and penalty – CCE(A) directed the assessee to make the pre deposit as per Circular No.619/2002 – Tribunal following it decision in VIJAYATA AUDIO WORLD Versus COMMISSIONER OF C. EX., MUMBAI (2000 - TMI - 94916 - CEGAT, MUMBAI) granted full waiver of pre deposit – While disposing of the appeal tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Act does not provide for the same? 2 The appellant-assessee is engaged in the manufacture of recorded audio cassettes on job work basis for various music companies. 3 By a show cause notice dated 30/9/1999 the assessee was called upon to show cause as to why the clearances effected during the period from 1/3/1997 to 1/6/1998 should not be held to be under valued and duty amounting to R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. By an order dated 18/3/2004, the Tribunal by following its decision in the case of Vijayata Audio World and ors. dated 22/9/2000 waived the pre-deposit. Subsequently, the Tribunal by the impugned order dated 01/3/2011 set aside the order of Commissioner (Appeals) and restored the matter to the file of Commissioner (Appeals) with a direction to pass fresh order on merits as the issue was hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make predeposit by relying upon the circular No.619/2002. Similarly the Tribunal by following its decision in the case of Vijayata Audio World and ors. (supra) had granted full waiver of predeposit. However, while disposing of the appeal, the Tribunal has neither considered the applicability of the Circular No.619/2002 nor the non applicability of the order of the Tribunal in the case of Vijayata ..... X X X X Extracts X X X X X X X X Extracts X X X X
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