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Tribunal directs Commissioner on duty waiver appeal under Central Excise Act The Tribunal directed the Commissioner to decide the issue on merits in an appeal concerning waiver of pre-deposit of duty and penalty under Section 11AC ...
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Tribunal directs Commissioner on duty waiver appeal under Central Excise Act
The Tribunal directed the Commissioner to decide the issue on merits in an appeal concerning waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. The appellant, a trading firm engaged in re-packing of edible oils, was instructed to deposit 25% of the duty within twelve weeks to proceed without additional pre-deposit requirements. The Tribunal emphasized that all issues remained open, and they had not expressed any views on the merits of the case. The appeal was allowed for remand, with the stay petition being disposed of.
Issues: Application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944.
Analysis: 1. The appellant, a trading firm engaged in re-packing of edible oils, sought waiver of pre-deposit of duty and penalty. The Commissioner dismissed their appeal for failure to comply with the pre-deposit directive. 2. The appellant disputed that the process of re-packing constituted manufacturing under Section 2(f) of the Central Excise Act, 1944. They also claimed entitlement to the Small Scale Industries (SSI) exemption. 3. The Revenue accepted that the Commissioner did not decide the case on merits. 4. The Tribunal found that the appeal could be disposed of without further delay. They directed the Commissioner to decide the issue on merits, emphasizing that the appellant must deposit 25% of the duty within twelve weeks. Compliance would enable the Commissioner to proceed with the case without additional pre-deposit requirements. 5. The Tribunal clarified that all issues remained open, and they had not expressed any views on the merits of the case. The appeal was allowed for remand, with the stay petition being disposed of.
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