{"id":178646,"date":"2002-04-16T00:00:00","date_gmt":"2002-04-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cable-corporation-of-india-ltd-vs-commissioner-of-c-ex-mumbai-v-on-16-april-2002"},"modified":"2019-01-11T10:25:57","modified_gmt":"2019-01-11T04:55:57","slug":"cable-corporation-of-india-ltd-vs-commissioner-of-c-ex-mumbai-v-on-16-april-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cable-corporation-of-india-ltd-vs-commissioner-of-c-ex-mumbai-v-on-16-april-2002","title":{"rendered":"Cable Corporation Of India Ltd. vs Commissioner Of C. Ex., Mumbai-V on 16 April, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Cable Corporation Of India Ltd. vs Commissioner Of C. Ex., Mumbai-V on 16 April, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (144) ELT 378 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Member (J) <\/p>\n<p> 1. The application for waiver of pre-deposit of duty of Rs. 1,86,204 arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai by which the order of the Asstt. Commissioner confirming the above duty demand on the ground that the applicants were not entitled to follow the procedure of Rule 57F(3) of the Central Excise Rules in respect of PVC waste during the period 1996-97 has been upheld.\n<\/p>\n<p> 2. We have heard both sides. We find that in the case of Wyeth Laboratories Ltd. v. CCE, Mumbai [2000 (120) E.L.T. 218] the Larger Bench of the<\/p>\n<p>Tribunal has held by majority that the procedure of Rule 57F(2) [now Rule 57F(3)] is permissible to be followed in the case of waste. The lower Appellate Authority has held that the Larger Bench decision has already been distinguished by Chennai Bench of the Tribunal in the case of Aqua Vin Pipes Pvt. Ltd. v. CCE [2001 (136) E.L.T. 717 (T) = 2001 (44) RLT 300]. However, on perusal of the decision of the Chennai Bench, we find that prima facie it is the view of the minority of the Larger Bench decision that has been applied to distinguish it. In the light of the Larger Bench decision cited supra, we hold that a strong prima facie case has been made out in favour of the applicants and hence dispense with the pre-deposit of the duty and stay recovery thereof, pending the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Cable Corporation Of India Ltd. vs Commissioner Of C. Ex., Mumbai-V on 16 April, 2002 Equivalent citations: 2002 (144) ELT 378 Tri Mumbai Bench: J Balasundaram, S T S.S. ORDER Jyoti Balasundaram, Member (J) 1. The application for waiver of pre-deposit of duty of Rs. 1,86,204 arises out [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-178646","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cable Corporation Of India Ltd. vs Commissioner Of C. 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