Surya Polypack Pvt. Ltd. vs CESTAT

Barin Ghosh, C.J.—The order under appeal is of the Tribunal 2013 (288) ELT 555 , which has asked the appellant to deposit a sum of Rs. 1 crore 30 lacs as a condition precedent for deciding the merits of the appeal. The fact of this case appears to be that subsequent to 5th November, 2003, appellant gave a declaration in terms of a clause which was incorporated by the Notification dated 5th November, 2003 in the earlier Notification issued on 10th June, 2003. According to the appellant, there was delay in filing the declaration as it was not aware of the Notification dated 5th November, 2003 until such time the declaration was filed. It is the contention of the Excise Department that clearances made before the declaration was filed are not exempted under the Notification dated 10th June, 2003 and, accordingly, excise duty is leviable on the goods cleared prior to filing of the declaration. The question is, whether filing of the Notification in the instant case was only a procedural matter or the same gave a substantial right under the Notification dated 10th June, 2003. We think, having regard to the fact that the claim in the instant case is of Rs. 1 crore 30 lacs, whereas even now goods are being cleared by taking advantage of the Notification dated 10th June, 2003, it would be appropriate on the part of the Tribunal to permit the appeal to be heard on deposit of Rs. 20 lacs. We, accordingly, modify the order of the Tribunal to that effect. We request the Tribunal to expedite the hearing of the matter, inasmuch as, there is a question of recovery of revenue.

The appeal stands disposed of.