9911796707
TMI Blog2013 (12) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order is not sustainable – thus, imposition of interest and penalty is irrelevant – order set aside and the matter remitted back to the CESTAT to consider the application for pre-deposit – Decided in favour of Appellant. - Central Excise Appeal No.33 of 2013, Central Excise Appeal No.34 of 2013, Central Excise Appeal No.35 of 2013 - - - Dated:- 21-11-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Appellant : Present: Mr. Ish Puneet Singh, Advocate For the Respondent : Mr. Sukhdev K. Sharma, Advocate ORDER Rajive Bhalla, J (Oral) By way of this order, we shall decide three appeals, namely, Central Excise Appeal Nos.33, 34 and 35 of 2013, as they involve adjudication of the same questions of law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. Aggrieved by this order, the appellant filed an appeal and prayed for waiver of the condition of pre-deposit. The CESTAT, has vide the impugned order directed the appellant to deposit 25% of the duty demanded while staying the balance amount. Normally we would not have interfered with the discretion exercised by the Tribunal but in an appeal arising from a similar dispute, the Commissioner (Appeals), Customs and Central Excise, has vide order dated 22.02.2013, held in the case of M/s Jai Sidh Yogi Steel Rolling Mills, Bhadla Road, Village Alour, Khanna, that burning loss falls within permissible norms. A relevant extract from the order reads as follows:- 18. In view of the opinion given by the technical institutions like National ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is irrelevant. Hence, I set aside the impugned order passed by the adjudication authority and allow the appeal. The controversy in the present petition is identical to the controversy obtaining in the appeal decided by the Commissioner (Appeals), Customs Excise. However, as discretion to waive the condition of pre-deposit rests with the CESTAT, it would be appropriate that the matter is reconsidered. Consequently, the appeals are allowed, the impugned orders are set aside and the matter is remitted to the CESTAT to consider the application for pre-deposit, afresh, after taking into consideration the opinion recorded by the Commissioner (Appeal), Customs and Central Excise, in the case of M/s Jai Sidh Yogi Steel Rolling Mills, Bhadla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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