Customs, Excise and Gold Tribunal - Mumbai
Tarapur Coatings And Adhesives Pvt. ... vs Cce on 7 April, 2002
Equivalent citations: 2002(81)ECC703, 2002(148)ELT355(TRI-MUMBAI)
ORDER Jyoti Balasundaram, Member (J)
1. The above application for waiver of pre-deposit of duty of Rs. 81,612 arises out of the order of the Commissioner (Appeals) who has set aside the order of the Dy. Commissioner who had dropped the demand holding that the declaration filed by the assessees for availing capital goods credit was in order. The ground for acceptance of the department's appeal by the Commissioner (Appeals) is that the items on which credit was availed, namely, S.S. Coils used for fabrication of reaction vessel and storage tanks was directly sent to job workers and was not either used as inputs nor as capital goods in the factory of the assessee.
2. It is the submission of Shri M.H. Patil, learned Counsel that the ground taken in the order of the lower appellate authority was neither raised in the show cause notice nor was it the ground considered by the Dy. Commissioner and therefore the Commissioner (Appeals)'s order is bad in law inasmuch as the order gives a reasoning de hors the show cause notice and the adjudication order.
3. On hearing both sides and on perusal of the record before me I find that a strong prima facie case for waiver of pre-deposit of duty has been made out by the assessee. I, therefore, waive pre-deposit of duty and stay recovery thereof pending the appeal.