Holash Kumar Mittal Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

1. the appeal is against the order of the commissioner (appeals) dismissing the appeal against the order of the deputy commissioner on the ground of failure to deposit, pending a peal, he entire duty as ordered by him on the appellant's application for waiver of deposit.2. the issue relates to the determination of the capacity of the chambers in the stenter installed in the factory of the applicant, a processor of textile fabrics. for the reason that the representation filed by the applicant against the order provisionally fixing the capacity is still pending with the commissioner, and in the light of the decision off the tribunal in sangam processors bhilwara ltd. vs.cce 2001 (42) rlt 429, holding that the gallery is not to be taken into account while determining the capacity of the stenter, we are of the view that this was fit for waiver of deposit of they duty by the commissioner (appeals).3. we accordingly take up the appeal itself, set aide the impugned order, allow the appeal and remand the matter to the commissioner(appeals) for deciding the appeal on merits according to law without insisting on deposit.

Judgment:

1. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal against the order of the Deputy Commissioner on the ground of failure to deposit, pending a peal, he entire duty as ordered by him on the appellant's application for waiver of deposit.

2. The issue relates to the determination of the capacity of the chambers in the stenter installed in the factory of the applicant, a processor of textile fabrics. For the reason that the representation filed by the applicant against the order provisionally fixing the capacity is still pending with the Commissioner, and in the light of the decision off the Tribunal in Sangam Processors Bhilwara Ltd. Vs.

CCE 2001 (42) RLT 429, holding that the gallery is not to be taken into account while determining the capacity of the stenter, we are of the view that this was fit for waiver of deposit of they duty by the Commissioner (Appeals).

3. We accordingly take up the appeal itself, set aide the impugned order, allow the appeal and remand the matter to the Commissioner(Appeals) for deciding the appeal on merits according to law without insisting on deposit.