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2012 (10) TMI 39 - ALLAHABAD HIGH COURTPayment of differential excise duty on 'decorative laminated sheets' - treating the goods to be classified under sub heading 4823.90 OR 3920.31 - Held that:- As decided in COLLECTOR OF CENTRAL EXCISE, HYDERABAD Versus BAKELITE HYLAM [1997 (7) TMI 154 - SUPREME COURT OF INDIA] that such goods fall under sub heading 3920.31. Thus as the dispute with regard to payment of excise duty under sub heading 3920.31 is resolved the appellant was required to pay the differential duty. Waiver of Pre deposits - undue hardship - Held that:- For a hardship to be "undue" it must be shown that the particular burden to observe or perform the requirement is out of proportion to the nature of the requirement itself, and the benefit which the applicant would derive from compliance with it. Thus while safeguarding the interest of the revenue it has directed the appellant to deposit the entire amount of balance duty, except interest.
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