Xen Central Workshop Vs. C.C.E. - Court Judgment

SooperKanoon Citationsooperkanoon.com/41439
SubjectExcise
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJan-09-2006
JudgeS Kang, Vice-, N T C.N.B.
AppellantXen Central Workshop
RespondentC.C.E.
Excerpt:
1. applicants filed this application for waiver of pre-deposit of duty of rs. 3,70,845/-. the applicants are manufacturing excisable goods for their captive use. the duty was calculated in terms of by adding 115% of the cost of manufacture. applicants pleaded that they are under losses and relied upon the decision of the tribunal in the case of steel complex ltd. v. commissioner of central excise, calicut 2. in view of the above decision of the tribunal, prima facie, applicants had a strong case in their favour. therefore, the pre-deposit of whole of the duty is stayed for hearing of the appeal.the stay petition is allowed.
Judgment:
1. Applicants filed this application for waiver of pre-deposit of duty of Rs. 3,70,845/-. The applicants are manufacturing excisable goods for their captive use. The duty was calculated in terms of by adding 115% of the cost of manufacture. Applicants pleaded that they are under losses and relied upon the decision of the Tribunal in the case of Steel Complex Ltd. v. Commissioner of Central Excise, Calicut 2. In view of the above decision of the Tribunal, Prima facie, applicants had a strong case in their favour. Therefore, the pre-deposit of whole of the duty is stayed for hearing of the appeal.

The Stay Petition is allowed.