Tribunal remands case for fresh decision on exemption claim under Notification No. 67/95-C.E.

The Tribunal allowed the appeal by remanding the case for a fresh decision on the exemption claim under Notification No. 67/95-C.E., holding that the communication by the Assistant Commissioner denying the exemption impacted the party's rights. The Commissioner (Appeals) was directed to issue fresh orders after allowing the appellants a reasonable opportunity to present their case. The miscellaneous application for early hearing was dismissed.

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Issues involved: Appeal for waiver of pre-deposit of duty and cess, denial of exemption to clinker used for captive consumption, appealability of communication dated 24-2-2005 by Assistant Commissioner.

Waiver of Pre-deposit of Duty and Cess:
The applicants sought waiver of pre-deposit of duty and cess of approximately Rs. 2 crores per month. The Tribunal found it feasible to dispose of the appeal itself at the current stage with the consent of both parties, waiving the pre-deposit.

Denial of Exemption to Clinker for Captive Consumption:
The Assistant Commissioner informed the appellants, cement and clinker manufacturers, that they were not eligible for exemption under Notification 67/95-C.E. for clinker used for captive consumption. The communication also stated that provisional assessment was not applicable due to no disputes on valuation and duty rate. The Commissioner (Appeals) dismissed the appeal stating that the Assistant Commissioner's letter was not appealable. However, the Tribunal held that the communication affected the party's rights as it denied the exemption claim, thus remanding the case for a fresh decision on the merits of the exemption claim.

Appealability of Communication by Assistant Commissioner:
After hearing both sides, the Tribunal accepted the appellants' argument that the communication dated 24-2-2005 constituted an order impacting the party's rights by denying the exemption claim. Consequently, the Tribunal deemed the communication as appealable before the Commissioner (Appeals) and remanded the case for a fresh decision on the exemption claim under Notification No. 67/95-C.E.

In conclusion, the Tribunal allowed the appeal by way of remand, directing the Commissioner (Appeals) to issue fresh orders after providing the appellants with a reasonable opportunity to present their case. The miscellaneous application for early hearing was dismissed as infructuous.

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