2012 (8) TMI 600

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..... Per: S.S. Kang   Heard both sides.   2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.68,86,990/-, interest and penalty of equal amount. The demand is for the period March 2006 to December 2006 in respect of software licence key. The contention of the applicant is that prior to 1.3.2006 the software was exempted from payment of central excise duty. It .....

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..... adjudicating authority. 3. The contention is that after passing the adjudication order, the Board vide Circular No.15/2011-Customs, dated 18.3.2011 clarified that the paper licences which are essentially the documents conveying the right to use of software merit classification under Chapter Heading 49 of the Customs Tariff. The contention is that the Central Excise Tariff is aligned with the Cust .....

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..... se the software are classifiable under Chapter Heading 49 of the Customs Tariff. In view of the Board s circular, the matter requires reconsideration by the adjudicating authority. The impugned order is set aside, after waiving the pre-deposit of the dues, and the matter is remanded to the adjudicating authority for de novo adjudication. The adjudicating authority will decide afresh after affordin .....

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