Waiver of pre-deposit granted by CESTAT Ahmedabad for partial duty payment, stay on recovery pending appealWaiver of pre deposit - valuation of final product manufactured and cleared - Held that:- There is no reason to deviate from the view already taken by this Bench in the appellant’s own case while granting the waiver of pre-deposit of balance amounts involved in the Stay Order as mentioned hereinabove - Accordingly, we consider the amount of Rs.8 lakhs deposited by the appellant in these 3 cases as enough deposit to hear and dispose the appeals. The applications for waiver of pre-deposit of balan... ... ... Issues:
1. Valuation of final product for duty calculation.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad pertains to three Stay Petitions challenging a common Order-in-Appeal that rejected appeals regarding the valuation of the final product for duty calculation. The first appellate authority ruled that the appellant must include the value of packaging material supplied by the principal manufacturer to discharge duty obligations. The appellant argued that they had already deposited Rs. 8 lakhs out of the total duty demand of approximately Rs. 28.12 lakhs. The appellant cited previous orders by the same Bench where a 25% deposit was deemed sufficient for hearing and disposal of appeals. The Deputy Registrar confirmed the Rs. 8 lakhs deposit during the proceedings.

The Tribunal reviewed the previous orders and found them acceptable. Given the appellant's deposit and in line with previous decisions, the Tribunal considered the Rs. 8 lakhs sufficient for hearing the appeals and granted a waiver of the pre-deposit of the remaining amounts. The recovery of the balance amounts was stayed until the appeal's final disposal. The Tribunal directed the registry to consolidate these three appeals with another appeal for joint disposal in due course. The judgment highlights the importance of deposit amounts in relation to hearing and disposing of appeals, ensuring fairness and adherence to established precedents in such matters. Waiver of pre deposit - valuation of final product manufactured and cleared - Held that:- There is no reason to deviate from the view already taken by this Bench in the appellant’s own case while granting the waiver of pre-deposit of balance amounts involved in the Stay Order as mentioned hereinabove - Accordingly, we consider the amount of Rs.8 lakhs deposited by the appellant in these 3 cases as enough deposit to hear and dispose the appeals. The applications for waiver of pre-deposit of balance amounts involved are allowed and recovery thereof stayed till the disposal of appeal - Stay granted. M/s Kaira Can Co. Ltd. Versus CCE Vadodara
Central Excise
2014 (4) TMI 761 - CESTAT AHMEDABAD - TMI
CESTAT AHMEDABAD - AT
Dated:- 1-1-2013
Appeal No.E/566-568/2012 - -
Central Excise
Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri Nirav Shah, Adv. For the Respondent : Shri S.K. Mall, A.R. ORDER Per: M.V. Ravindran: All these three Stay Petitions are directed against a common Order-in-Appeal vide which the first appellate authority has rejected the appeals filed by the appellants on the question of valuation of final product manufactured and cleared by the appellant. The first appellate authority has held that the appellant is required to include the value of packaging material supplied by the principal manufacturer for the purpose of discharge of duty. 2. Ld. Counsel, at the outset, would submit that the amount of duty demanded in all these three cases is approximately Rs.28.12 lakhs and the appellant in all these three cases put together has deposited an amount of Rs.8 lakhs. It is his submission that in the appellant's own case for the earlier period, this Bench vide Stay Order No. S/934/WZB/AHD/2012, dt.5.6.12 and No.S/2519/WZB/AHD/2012, dt.10.12.12, has considered the deposit of 25% of amounts involved as enough deposit to hear and dispose the appeal and reproduces the copies the said orders. 3. On perusal of the said orders, we find it so. 4. Ld. D.R. confirms that the appellant has deposited an amount of Rs.8 lakhs during the pendency of the matter before the lower authorities. 5. We find that there is no reason to deviate from the view already taken by this Bench in the appellant's own case while granting the waiver of pre-deposit of balance amounts involved in the Stay Order as mentioned hereinabove. 6. Accordingly, we consider the amount of Rs.8 lakhs deposited by the appellant in these 3 cases as enough deposit to hear and dispose the appeals. The applications for waiver of pre-deposit of balance amounts involved are allowed and recovery thereof stayed till the disposal of appeal. Registry is directed to connect all these appeals along with Appeal No.E/423/2012 and list them together for disposal in their due course. (Dictated & Pronounced in Court)
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