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September 2012

2012 (27) STR 4 (Bom) Fidelity Magnetics v. Commissioner of Central Excise.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Pre-deposit cannot be demanded by Tribunal when matter is remanded.

Facts:
The appellant was engaged in the manufacture of recorded audio cassettes. Aggrieved by an adverse order from the adjudicating authorities, the appellant preferred an appeal before CCE-Appeals which got dismissed on technical ground of non deposit of pre-deposit. The appellant approached CESTAT to waive the pre-deposit order. The Tribunal waived the pre-deposit. However, subsequently, the Tribunal set aside the order of the CCE-Appeals and restored the matter to the CCE-Appeals with a direction to the appellant to deposit 50% of the amount involved.

Held:
Having granted full waiver of pre-deposit, the Tribunal in the absence of any special circumstances ought not to have passed an order of pre-deposit. The order of the Tribunal as well as CCE-Appeals asking for pre-deposit was set aside by the Honourable High Court and CCE-Appeal was directed to dispose of the appeal on merits without insisting on pre-deposit.

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