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TMI Blog2014 (2) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... has not registered with the jurisdictional Central Excise and hence they cannot not be issued CT-1 Form; but the unit claims that since the DTA units involved in this transaction are garment exporters yet they are exempted from Excise registration. It is further stated that the assessee is facing difficulties in their day to day affairs due to the conditions stipulated by the Central Excise Authorities and the assessee has requested the authorities to take up their grievance with the appropriate authorities. In the communication of the Development Commissioner dated 24.10.2013 addressed to the Commissioner of Central Excise, Chennai, it has been observed by the Development Commissioner that the goods cleared into the DTA under clause 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the pre-deposit for the purpose of entertaining the appeal filed against the order in Original dated 17.10.2012. The Tribunal, after considering the case of the assessee, directed it to deposit a sum of Rs.30,00,000/- (Rupees thirty lakhs only) within a period of four weeks. Challenging the same, the assessee, is on appeal before this Court and seeks admission of the appeal on the following questions of law: 1. Is the 2nd respondent Tribunal right in directing the appellants to pre-deposit a sum of Rs.30,00,000/- (Rupees thirty lakhs only) towards the adjudged dues, when prima facie, it has found that there is no fraud, collusion, wilful suppression or misstatement attributable to the appellants and hence the demand itself was unsust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2nd respondent and consequent demand of duty and adjudication liabilities is per se unsustainable? 6. Has the 2nd respondent Tribunal erred in directing pre-deposit when admittedly the appellants have made out a prima facie case in their favour against the demand? 7. Whether the 2nd respondent Tribunal erred in not taking into consideration that the requirement of the appellants to furnish CT-1 forms in terms of the above Notification was a condition impossible to fulfil and the predicament of the appellants was being discussed between two Ministries controlling the operation of the appellants, viz., the Ministry of Commerce and Industry and the Ministry of Finance, particularly when the correspondences between the two ministries were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty lakhs only) when the duty demand is nearly Rupees two crores. 5. We have heard learned counsel appearing for the parties and perused the materials placed on record. 6. The assessee is carrying on business in the manufacture of plastic hangers and is supplying the same to the various customers who are garment exporters. The plastic hangers are cleared by the assessee from their factory to the export house by availing the benefit of Notification No.31/07 Central Excise NT dated 02.08.2007. 7. It is the case of the assessee that the Notification contemplates that any Domestic Tariff Area (DTA) Exporter seeking to procure goods without payment of excise duty is expected to submit CT-I Form to the assessee in addition to other condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the Tribunal further proceeded to observe that prima facie the assessee appears to have contravened and failed to comply with the conditions specified in the Notification No.31/2007-CE(NT). 8. From the series of communications sent by the Development Commissioner to the Central Excise Authorities as well as Director General of Foreign Trade, it is evident that the assessee is a 100% Exported Oriented Unit. It would be of relevance to refer to the observations contained in the various communications sent by the Development Commissioner, wherein, it has been observed that the Central Excise Authorities stand is that the DTA has not registered with the jurisdictional Central Excise and hence they cannot not be issued CT-1 Form; but the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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