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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Pre-deposit waived for aluminium dross & skimmings: Appeal hearing scheduled.</h1> The Tribunal waived the pre-deposit of dues for aluminium dross and skimmings cleared without duty payment due to conflicting decisions on duty liability. ... Waiver of pre-deposit - Classification and liability to excise duty of aluminium dross and skimmings - Conflict of tribunal decisionsWaiver of pre-deposit - Classification and liability to excise duty of aluminium dross and skimmings - Conflict of tribunal decisions - Pre-deposit of dues was waived for the hearing of the appeal. - HELD THAT: - The Tribunal observed that there are contrary decisions of coordinate benches on whether aluminium dross and skimmings are liable to excise duty: KEC International Ltd. vs. CCE, Jaipur-I (holding liability) and Vishal Pipes vs. CCE, Noida (holding no liability), the latter also being followed in Bhushan Steel Ltd.'s order. In view of this conflict between tribunal decisions on the central legal question of liability, the Tribunal exercised its discretion to waive the requirement of pre-deposit to enable the appeal to be heard on merits. [Paras 2, 3]Pre-deposit of the dues was waived and the appeal was directed to be listed for hearing on 6.12.2012.Final Conclusion: The application for waiver of pre-deposit was allowed because of conflicting tribunal decisions on the excise liability of aluminium dross and skimmings; the appeal was directed to be listed for hearing. The applicant filed for waiver of pre-deposit of dues confirmed for aluminium dross and skimmings cleared without duty payment. Tribunal waived pre-deposit due to conflicting decisions on duty liability, listing the appeal for hearing on 6.12.2012.
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