ABB LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THIS stay petition is filed for waiver of pre -deposit of the duty amount of Rs. 10,23,034/ -, interest under Rule 57 -I(3) read with Section 11AB of the Central Excise Act, 1944, and penalty of Rs. 50,000/ - under Rule 173Q of the Act.

(2.) HEARD both the sides and perused the Records. After hearing the stay application for some time, we find that the appeal itself can be disposed off as the issue lies in a narrow compass. Hence after granting waiver of pre -deposit of the amounts involved, we take up the appeal for the disposal.

(3.) THE learned Counsel submits that M/s. ABB Ltd. has been recognized as Large Taxpayer Unitf (LTU) by the Department and one of its factories in Calcutta had been confirmed a demand of Rs. 10,23,034/ - Which was adjudicated by the Adjudicating authority on 31 -1 -2008. It is the submission that the appellant, M/s. ABB Ltd. had debited the amount of Rs. 10,23,034/ - in RG 23A Part II, Modvat Credit Register maintained at Vadodara unit on 10 -5 -2008 and preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) while taking the appeal for the disposal, came to a Conclusion that since the unit of West Bengal is not in existence, the applicant should have deposited the amount by cash and dismissed the appeal without going into merits. It is the submission of the appellant that since the amount has already been deposited through RG 23A Part II, the stay may be granted and the matter be remanded to the Commissioner (Appeals) for the disposal, on merits.