Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 170 - AT - Central ExciseReview/Rectification of order – Stay application – processing of waste oil consisting of various types of oil like base oil, transformer oil, etc. - Held that:- When amendment to the tariff entry under Chapter 27 was made for no consideration of statute law, renders the decision to be per incuriam - The Chapter Note using the word ‘treatment’ has widened the scope of that entry to cover within its fold all process adopted to render that process to be manufacture. Prima facie there is no balance of convenience in favour of appellant and the process of treatment adopted by appellant was manufacture - Following Apex Court decision in Oracle India Software Ltd. [2010 (1) TMI 9 - SUPREME COURT OF INDIA ] - the legislative entry and chapter note should be interpreted in a manner to achieve the object sought to be achieved by that note without defeating object - it is not possible to agree with the appellant that it requires dispensation of pre-deposit when interest of revenue cannot be sacrificed on the facts situation - The only benefit that can be extended to the appellant today is to allow some more weeks time to make deposit of 50% of the duty demand - Appellant is accordingly directed to make above deposit within another four weeks time from today to protect interest of Revenue - modification in stay order denied.
|