2013 (8) TMI 63 - AT - Central Excise

Appellate Tribunal CESTAT AHMEDABAD: Pre-deposit Rs.2 lakhs within 8 weeks for valuation issue. Procedural diligence emphasized.

The Appellate Tribunal CESTAT AHMEDABAD directed the appellant to pre-deposit Rs.2 lakhs within eight weeks for the valuation issue, emphasizing ... Stay application – Held that:- Appellant has been callous not to file any reply and attend the personal hearing before the adjudicating authority as well as first appellate authority. The same attitude is seen even in appeal before the Tribunal also despite the notice of hearing having been dispatched long back - Seems that the appellant is not serious in prosecuting the Stay Petition filed by him – Directed appellant to pre-deposit an amount of Rs.2 lakhs (Rupees Two lakhs only) within a period of eight weeks – Decided against the Assessee. Issues involved: Valuation and inclusion of the value of free supply of goods in the appeal.Analysis:The judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ., addressed the issue of valuation and inclusion of the value of free supply of goods in the appeal. The appellant failed to appear for the Stay Petition proceedings, showing a lack of seriousness in prosecuting the case. Despite notices and opportunities, the appellant did not file any reply or attend hearings before the adjudicating authority or the first appellate authority. The Tribunal noted the appellant's negligent attitude in the case.The Tribunal emphasized the need for a detailed appreciation of facts related to the valuation issue during the final disposal of the appeal. Considering all aspects of the case, the Tribunal directed the appellant to pre-deposit an amount of Rs.2 lakhs within eight weeks and report compliance. The Deputy Registrar was tasked with confirming compliance, and upon verification, the file would be presented before the Bench for further action. The Tribunal allowed the application for waiver of pre-deposit of the balance amounts, with recovery stayed until the appeal's final disposal.In summary, the judgment highlighted the appellant's lack of diligence in pursuing the Stay Petition and the importance of addressing the valuation issue comprehensively during the appeal process. The Tribunal's directive for pre-deposit and compliance reporting aimed to ensure procedural adherence and progress in the case while granting a waiver for the balance amounts pending appeal resolution.