Tribunal orders deposit of 10% duty liability, grants waiver on compliance, and stays recovery pending appeal.

The Tribunal directed M/s. Alkem Laboratories Limited to deposit 10% of the duty liability within four weeks. Upon compliance, the applications for waiver of pre-deposit of the remaining amounts in all appeals were allowed, and recovery stayed pending appeal disposal.

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Issues involved: Stay petitions for waiver of pre-deposit of duty, interest, and penalty amounts u/s Central Excise Rules.

The judgment addresses the stay petitions filed by various parties seeking waiver of pre-deposit of amounts including duty, interest, and penalties imposed by the adjudicating authority. The lower authorities confirmed the amounts due, stating that the appellants incorrectly discharged Central Excise duty on pharmaceutical goods under Section 4 instead of Section 4A. The Tribunal noted the need for detailed examination of the applicability of the DPCO order and other provisions in this matter.

In a previous similar case, the Tribunal had directed the main appellant to deposit 10% of the duty liability. In line with this precedent, the Tribunal directed M/s. Alkem Laboratories Limited to deposit 10% of the duty liability within four weeks and report compliance. Upon such compliance, the applications for waiver of pre-deposit of the remaining amounts in all appeals were allowed, and recovery stayed pending appeal disposal.

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