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2013 (12) TMI 1338 - AT - Central ExciseMaintainability of Appeal – Held that:- The order was communicated to the appellants with a preamble in which the appellants were informed that an appeal against said order lies to Customs, Excise and Service Tax Appellate Tribunal, New Delhi - now Revenue cannot claim that no appeal can be filed against the order before the Tribunal - the demand has been confirmed on addition of pre-delivery inspection charges and also after sale service charges collected by the dealers and the issue was decided against them holding that duty is chargeable on the pre-delivery inspection charges and after sale service charges - The appellants had filed an appeal before the Hon’ble Supreme Court and the matter is pending for decision in the Supreme Court - To keep the matter alive on merits, the appellants have right to file an appeal before this Tribunal against the order - the request of the Revenue for non-maintainability of appeal cannot be accepted. Waiver of Pre-deposit – Payment of Interest – Held that:- The appellants have not claimed any financial hardship and the claim for financial hardship is a determining factor for deciding the quantum of pre-deposit and not for giving time for making pre-deposit - the contention of the Revenue that since no financial hardship was claimed by the appellants, ten weeks time was not required to be given to them cannot be accepted - The appellant has undertaken to make the payment of interest payable on the confirmed duty in the time limit given by the Tribunal in the stay order.
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