ELECTROLUX INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) The applicants filed this application for waiver of pre -deposit of duty of Rs.7,20,584/ -.

(2.) Heard both sides.

(3.) In this case the Assistant Commissioner finalised the assessment of RT -12 Return filed by the appellant and demanded duty. The applicants filed an appeal before Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order dismissed the appeal on the grounds that there is no appealable order issued by the lower authorities. The contention of the applicant is that the order finalising the RT -12 Return in the appealable order as already order as already held by the Tribunal in the case of Jay Chemical Industries Vs. Commissioner of Central Excise, reported in 1999 (110) E.L.T. 628. In this case the Tribunal held assessment decision on RT 12 Return in an appealable order under Section 35 or Central Excise Act, 1944. In view of the above decision, prima facie, balance of convenience is in favour of the appellants. Therefore, pre -deposit of whole of the duty amount is waived.