9911796707
TMI Blog2005 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... it to deposit 25 per cent of the amount of service duty confirmed against them by the Commissioner (Appeals), Central Excise, Ludhiana, Commissionerate, Ludhiana, within 8 weeks of the date of the said order, as a condition precedent for stay of the recovery of the balance demand and for entertainment of their appeals for consideration on merits. 3.The Assistant Commissioner of Central Excise, Ludhiana, by the order of adjudication had come to the conclusion that the petitioners, manufacturers of "Man-made processed knitted fabrics", had contravened the provisions of Rules 4, 5, 6 and 8 of the Central Excise Rules, 2002, in as much as they had wrongly availed nil rate of duty on the clearance of goods under a particular notification. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve action should not be taken for recovery of arrears/ duties. Learned Counsel has also pointed out that the Jalandhar Commissionerate of Central Excise has already dropped the proceedings for recovery against the assessees against whom similar action had been initiated under similar circumstances. It is, thus, urged that the impugned orders deserve to be quashed. 6. In the short reply filed on behalf of respondents Nos. 1 and 3 supporting the impugned order passed by the Tribunal, the respondents have themselves referred to the afore-mentioned circular issued by the Board. In fact, it has been reiterated that in the light of the circular, no coercive steps for enforcement of duty are being taken. 7. Having heard learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has already been stayed by the Board. The Tribunal has dispensed with the condition of pre-deposit with liberty to the Department to move rectification if information regarding floating of survey is incorrect. 10.For all these reasons and particulary in view of order of the Tribunal dated 6-2-2005 in stay application No. 931 of 2005 in Appeal No. E/1288/2005, passed in an identical situation, the impugned orders are set aside. The Tribunal is directed to take up the appeals for consideration on merits without insisting upon any pre-deposit being made in terms of the impugned orders. 11.All the petitions are allowed in the above terms. 12.Parties/their representatives shall appear before the Tribunal on 1-8-2005 for further proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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