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2013 (10) TMI 400 - AT - Central ExciseExcisability of Scrap of Wires and Cables - Marketability - Amended provisions of Section 2(d) – Held that:- The contention of the Revenue is that after amendment to the definition of excisable goods prescribed under section 2(d) of the Central Excise Act, earlier judgements would no more become good law. Prima facie, we do not agree with the contention of the Revenue inasmuch as the applicability of the amended provision has to be analyzed in the context. It is possible only after an interpretation of the earlier provision vis-`-vis the present one, so as to arrive at a conclusion that whether the said amendment is applicable or otherwise. - Prima facie case is against the assessee. Application u/s 35F of the Act – Held that:- Following INDU NISSAN OXO CHEMICALS INDUSTRIES LTD. Versus UNION OF INDIA [2007 (12) TMI 220 - SUPREME COURT OF INDIA] and METAL BOX INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2003 (4) TMI 111 - SUPREME COURT OF INDIA] - Section 35F of the Excise Act was pari materia with Section 129E of the Customs Act, 1962 - it was not possible to hold that CESTAT had committed any error in law while passing the impugned order - In absence of any legal infirmity no interference was called for in the order. Waiver of Pre-Deposit - The contention of the learned Counsel for the petitioner that by dint of the fact that the petitioner was registered as a sick unit with the BIFR, the petitioner was entitled to full waiver of the amount of pre-deposit, does not merit acceptance - no infirmity can be found in the impugned orders of the Tribunal so as to warrant any intervention by this Court – Keeping in view the applications filed under Sec.35F of CEA,1944, and also keeping in view the interest of Revenue -the applicant was directed to deposit of 25% - upon such submission rest of the duty to be waived till the disposal.
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