Custom, Excise & Service Tax Tribunal
Shri A Shankar Chetty & Sons vs Commissioner Of Central Excise, ... on 2 June, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 20937 / 2014 Application(s) Involved: C/Stay/26864/2013 in C/26519/2013-DB Appeal(s) Involved: C/26519/2013-DB [Arising out of Order-in-Appeal No. 58/2013 dated 21/02/2013 passed by Commissioner of Customs (Appeals), Bangalore] Shri A Shankar Chetty & Sons 19/2, K.R. Circle, MYSORE - 570001 Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax BANGALORE-I POST BOX NO 5400, CR BUILDINGS, BANGALORE, - 560001 Respondent(s)
Appearance:
Mr. S. Loknath, C.A. Mr. S. Teli, A.R. For the Appellant For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 02/06/2014 Date of Decision: 02/06/2014 Per B.S.V. MURTHY The issue involved is classification of X-ray based Spectrometer imported by the appellant which is a partnership firm and is engaged in the business of manufacture of articles of gold. Learned counsel submitted that duty has been demanded after a lapse of one year based on the HSN classification and the demand is time-barred. The entire duty demanded has been deposited under protest. However the Commissioner (Appeals) required the appellant to deposit an amount of Rs. 60,000/- which according to learned counsel is not required in view of the fact that the issue involved is classification and show-cause notice was clearly time-barred.
2. We find merit in the appellants submission. Since the appeal was not heard on merit and has been rejected for not depositing the amount required to be deposited as per stay order passed by the Commissioner (Appeals) and the entire duty amount deposited by the appellant is sufficient for hearing the appeal, we set aside the impugned order and remand the matter to the Commissioner (Appeals) with a request to decide the appeal on merit without insisting any pre-deposit. (Operative portion of the order has been pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/