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of <h1>CESTAT Mumbai Rules Against Duty Waiver Application for Copper Wire</h1> <h3>JYOTI WIRE INDUSTRIES LTD. Versus COMMISSIONER OF CUS. & C. EX., AURANGABAD</h3> The Appellate Tribunal CESTAT, Mumbai, in a case involving an application for waiver of pre-deposit of duty amounting to Rs. 2,69,762.50 on super ... Stay/Dispensation of pre-deposit Issues: Application for waiver of pre-deposit of duty; Interpretation of exemption notification conditions; Prima facie case for waiver; Compliance deadlineThe judgment by the Appellate Tribunal CESTAT, Mumbai, involved an application for waiver of pre-deposit of duty amounting to Rs. 2,69,762.50 on super enamelled copper winding wire falling under CETA sub-heading 8544.00. The dispute arose as the benefit of exemption under Notification 69/86-C.E., dated 10-2-1986, was claimed to be unavailable due to the products not being made from specified inputs on which the excise duty had been paid at a specified rate. The order was based on the Commissioner of Central Excise (Appeals), Nagpur's decision.The applicants contended that even though the inputs were non-duty paid, they should be considered to have discharged the appropriate duty liability, citing CBEC Circular No. 125/36/95-CX., dated 15-5-1995. However, the Tribunal found this argument not tenable as the circular referred to a different scenario where exemption was granted to specified goods made from inputs on which excise duty had been paid. In contrast, the present notification required the discharge of duty liability at a specific rate on the inputs used in manufacturing the final products seeking exemption. Therefore, lacking a prima facie case for waiver and considering the small amount involved, the Tribunal directed the pre-deposit of the entire duty sum within 8 weeks, failing which the appeal would be dismissed for non-compliance without prior notice.The Tribunal set a compliance reporting deadline of 18-4-2004 for the appellant to fulfill the pre-deposit directive. This comprehensive judgment by the Tribunal clarified the interpretation of exemption notification conditions, emphasizing the specific requirements for claiming exemption and the necessity for compliance with duty liability conditions outlined in such notifications.
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