JUDGMENT
Jyoti Balasundaram, Member (J)
1. For reasons recorded below we dispense with the pre-deposit of duty and penalty and proceed to dispose off the appeals themselves with the consent of both sides as the issue in dispute is covered by various decisions of the Tribunal. Duty is alleged to be short-paid by adopting normal price as Rs. 1,000/- per metric ton which was found to be the minimum cost of molasses as per Chief Sugar Technologist of the Vasantdada Sugar Institute, Pune. Against the 4 independent orders of the Adjudicating Authority, the appellants preferred appeals before the Commissioner (Appeals), who directed pre-deposit of the duty and penalty in all cases. An application for modification was filed before the Commissioner (Appeals); who rejected the same; a fresh application for modification was filed which was also rejected and the appeals were dismissed on the ground of non-compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944. Hence, these appeals along with stay applications.
2. On hearing both sides and noting that the Tribunal in the case of Agasti Sahakari Sakhar Karkhana Ltd. v. CCE, Aurangabad [2001 (44) RLT 810], has held that ex-factory prices is required to be adopted unless it is established that it is manipulated price and also noting the case of Morinda Co-op. Sugar Mills v. CCE, Chandigarh [2001 (45) RLT 613] wherein it has been held that transaction value is acceptable and in such a situation the sale price of comparable goods is not to be adopted, we waive pre-deposit requirement and remand the case for decision on merits to the Commissioner (Appeals), who shall pass fresh orders after extending a reasonable opportunity to the appellant of being heard, without insisting on pre-deposit.
3. The appeals are thus allowed by remand.
(Pronounced in Court)