Custom, Excise & Service Tax Tribunal
Murli Industries Ltd vs Commissioner Of Customs & Central ... on 19 April, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO. I
Application Nos. C/S/1662 to 1664/11 and Appeal Nos. C/693 to 695/11
(Arising out of Order-in-Appeal No. AGS/348/NGP/2011 dated 30.06.2011 passed by Commissioner of Central Excise (Appeals), Nagpur, Order-in-Appeal No. AGS/350/NGP/2011 dated 30.06.2011 passed by Commissioner of Central Excise (Appeals), Nagpur and Order-in-Appeal No. AGS/351/NGP/2011 dated 30.06.2011 passed by Commissioner of Central Excise (Appeals), Nagpur.)
For approval and signature
Honble Mr.S.S. Kang, Vice President
Honble Mr. Sahab Singh, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :Yes CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Murli Industries Ltd
Nandlal B. Maloo
Shobhagamal Maloo
Applicant
(Represented by: Mr. Santosh Bhandari, C.A)
Vs
Commissioner of Customs & Central Excise, Nagpur
Respondent
(Represented by: Mr. V.K. Agarwal, Additional Commissioner (A.R)) CORAM:
Honble Mr.S.S. Kang, Vice President Honble Mr. Sahab Singh, Member (Technical) Date of Hearing : 19.04.2012 Date of Decision: 19.04.2012 ORDER NO..
Per: S.S. Kang
1. Heard both sides.
2. Applicants filed applications for waiver of pre-deposit of duty of Rs 18,04,228/-, interest and penalties.
3. Applicants have imported waste paper which is required for manufacture of newsprint and availed benefit of Notification No. 21/2002-Cus at serial No. 152(B). Applicants manufactured newsprint out of imported waste paper and the off cut side edges of the newsprint so manufactured were sold to the customers who are not engaged in the manufacture of newsprint.
4. We find that the Tribunal in applicants own case vide stay order dated 1.12.2011 in appeal No C/618 to 620/10 waived pre-deposit of dues which were confirmed on the same ground. In view of the above stay order, pre-deposit of the dues is waived and recovery thereof stayed during the pendency of the appeals.
5. Further we find that the Commissioner (Appeals) has dismissed the appeals without going into the merits for non compliance to the provisions of Section 129-E of the Customs Act as the appellants failed to comply with the condition of the stay order. As we find the applicants have a case for waiver of dues, therefore, the impugned orders are set aside and the matter is remanded for deciding the matter on merits without asking for any pre-deposit and after affording an opportunity of personal hearing to the appellants.
6. Appeals are disposed of by way of remand.
(Dictated in Court.) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President rk 3