R.D. UPADHYAY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Appellant in all these appeals is the same Company. It essentially seeks to rely on the Notification issued under the Central Excise Act granting exemption to units, which commenced commercial production before 31st March, 2010. There are various other conditions, which are attached with the availing of the benefit of the exemption Notification. Against the proceedings taken for recovery and assessing the appellant to central excise and also penalty, appellant preferred appeals before the Tribunal. It also made applications for waiver of pre-deposit. The applications were considered originally by the Judicial Member and the Technical Member. The Judicial Member was of the view that, in the circumstances of the case, appellant had made out a case for complete exemption from pre-deposit. On the other hand, the Technical Member was of the view that there appears to be no material to show that the appellant had commenced commercial production before 31st March, 2010, which was the requirement under the Notification and, hence, took the view that the appellant must make the pre-deposit of 50 per cent of the excise duty. The matter was referred to a third Member. The third Member agreed with the Technical Member. Therefore, by a majority of opinion, the Tribunal directed pre-deposit of 50 per cent of the excise duty.

(2.) Central Excise Appeal Nos. 11 of 2013 and 12 of 2013 were filed feeling aggrieved by those orders. This Court was not inclined to grant a stay. Instead, it passed the following order on 30th December, 2013 :

(3.) Resultantly, inasmuch as the appellant did not make the pre-deposit, which was ordered by the Tribunal and, in respect of which, stay was declined, since there was a non-deposit of the mandatory pre-deposit ordered by the majority of the Tribunal; the two appeals filed by the appellant against the assessment orders came to be dismissed. The final orders passed in the said appeals are impugned by way of Central Excise Appeal Nos. 6 of 2014 and 7 of 2014.