2012 (9) TMI 889 - HC - Central Excise

CESTAT Overturned: No Pre-deposit Required for Appeals

The Bombay High Court held that the CESTAT was not justified in requiring a pre-deposit for an appeal against four orders by the Commissioner (Appeals). ... Waiver of pre deposit - Valuation of goods - Whether the value of scrap retained by the appellant assessee/job worker is liable to be included in computing the assessable value of the job work done by the assessee - Held that:- On appeal, the Commissioner (A) directed the assessee to make pre-deposit for entertaining the appeal. On further appeal, the Tribunal by the impugned order insisted on pre-deposit. Challenging the said order, the present appeals are filed - This Court in the case of Automotive Stampings and Assemblies Ltd. v. Commissioner of Central Excise in [2011 (6) TMI 270 - Bombay High Court] on consideration of similar issue has directed that the appeals be heard on merits without insisting on any pre-deposit. For the reasons stated in the aforesaid order, we quash and set aside the common order of CESTAT dated 15th November, 2011 and direct the Commissioner (Appeals) to hear the appeals on merits and in accordance with Law without insisting any pre-deposit. - Decided in favour of assessee. The High Court Bombay High Court held that the CESTAT was not justified in directing the appellant to make a pre-deposit for entertaining the appeal against four orders passed by the Commissioner (Appeals). The Court quashed the CESTAT's order and directed the Commissioner (Appeals) to hear the appeals on merits without insisting on any pre-deposit. The appeals were disposed of with no order as to costs.