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2013 (4) TMI 159 - AT - Central ExciseWaiver of pre-deposit of duty, Interest & Penalty - Classification - manufacture - cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe - Held that:- it cannot be said that the appellant has manufactured a new product as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same except that its shape is changed. - In view of the stay order passed by the Tribunal in the case of Srihari Greenhouse Pvt Ltd (2011 (12) TMI 353 - CESTAT, Mumbai), pre-deposit of dues are waived for hearing of the appeal. As the Commissioner (Appeals) has not decided the issue on merits and dismissed the appeal for non compliance with the condition of pre-deposit, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merits without insisting pre-deposit and after affording a reasonable opportunity to the appellant - Appeal is allowed by way of remand
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