- (1.) WHETHER the CESTAT by its common order dated 15th November, 2011 was justified in directing the appellant to make pre -deposit for entertaining the appeal against four orders passed by Commissioner (Appeals) all dated 29th June, 2010 is the question raised in these four appeals. These appeals are admitted on the above question and taken up for hearing by consent of parties.
(2.) THE issue involved in all these appeals is whether the value of scrap retained by the appellant assessee/job worker is liable to be included in computing the assessable value of the job work done by the assessee. The adjudicating authority has held that the value of scrap is includible in the assessable value. On appeal, the Commissioner (A) directed the assessee to make pre -deposit for entertaining the appeal. On further appeal, the Tribunal by the impugned order insisted on pre -deposit. Challenging the said order, the present appeals are filed. This Court in the case of Automotive Stampings and Assemblies Ltd. v. CCE [Central Excise Appeal (L) No. 44 of 2011, dated on 22 -6 -2011] on consideration of similar issue has directed that the appeals be heard on merits without insisting on any pre -deposit. For the reasons stated in the aforesaid order, we quash and set aside the common order of CESTAT dated 15th November, 2011 and direct the Commissioner (Appeals) to hear the appeals on merits and in accordance with Law without insisting any pre -deposit. The appeals are disposed of accordingly with no order as to costs.;