PACK PLAST INDUSTRIES Vs. CCE, JAIPUR

JUDGEMENT

(1.) The Commissioner (Appeals) rejected the appeal filed before him on account of failure of the appellants to deposit duty amount of Rs.6,09,469/ -. The ld. Counsel representing the appellants submits that the dismissal of the appeal is highly arbitrary and unjustified in the facts of this case. The goods involved are PVC plastic profiles and the processes carried out by the appellants are only in the nature of cutting to size etc. Carrying out of such processes would not amount to manufacture attracting levy of duty in the light of the decisions of the Tribunal in the Elecon Engineering case etc. The Revenue's appeal against that order is pending before the Supreme Court. Ld. Counsel also pointed out that the Commissioner (Appeals) himself has noted in his order dated 8.2.2000 that "there is considerable force in the arguments" raised before him by the appellants. The ld. Counsel submits that as the appellant has a strong prima facie case, this was a fit case for waiving of pre -deposit and hearing the appeal on merits. We have heard ld. DR also.

(2.) Upon hearing both sides, we feel that appeal itself may be taken up for disposal, after dispensing with the requirement for pre -deposit under Section 35F of Central Excise Act.

(3.) It would appear that the appellants have a strong prima facie case, justifying the waiver pre -deposit. The Commissioner himself has noted to that effect in his order. We, therefore, set aside the impugned order and remit the case to the Commissioner for fresh consideration on merits without insisting on pre -deposit of the amounts involved. Appeal itself is thus disposed of by way of remand.