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TMI Blog2015 (9) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ircuit Boards ('PPCBs' for short) falling under Chapter sub-heading 85177010 of Central Excise Tariff Act, 1985. During the audit of the records of the appellant by the Internal Audit Party of the Central Excise, Bangalore-I, Commissionerate , it was found that PPCBs manufactured using raw materials/components such as PCBs, resistors, capacitors, integrated circuits, etc., procured on its own were cleared on payment of duty, whereas those PPCBs manufactured using the raw materials such as PCBs and other components supplied free of cost by the customers were cleared without payment of duty through their division M/ s.Design & Assemblies Inc. Further, it was found that neither the appellant nor its customers were following any job work pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication was filed by the appellant praying for staying the order-in-original wherever duty had been levied by the Commissioner. 4. The issue involved before the Customs, Excise & Service Tax Appellate Tribunal which required to be adjudicated is as to whether the non- fulfillment of conditions of Notification No.214/86-CE as also Notification No.83/94-CE, dated 11.4.1994 can be held to be procedural violation so as to extend the benefit of the Notification to the appellant. The Apex Court in the case of CCE New Delhi Vs . Hari Chand Shri Gopal reported in 2010 (260) ELT 3 (SC) has considered an identical situation. The Apex Court while holding that the benefit of Notification No.121/1994, which prescribes a condition of following Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial financial hardship or has produced any documentary evidence to that effect. In view of the above, the Tribunal is justified in directing the assessee-appellant before the Tribunal to deposit an amount of Rs. 2.25 Crores collectively within a period of twelve weeks. The Tribunal is also justified in concluding that subject to such deposit, the predeposit of balance amount of dues and entire amount of interest and penalties in the appeals shall stand waived and its recovery would be stayed. 6. Since we find that the order of the Tribunal is just and proper under the facts of the case, no interference is called for. We do not find any substantial question of law in these appeals. Accordingly, the appeals stand dismissed. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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