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2014 (1) TMI 322 - CESTAT NEW DELHIWaiver of Pre-deposit – Held that:- Rs.1.13 Crores stands paid by them - the amount submitted is sufficient for the purpose of Section 35 F – rest of the pre-deposit waived till the disposal. The applicant was using the brand name of GTM - He is prima facie required to pay the duty on their products - M/s. Gurukripa consumer Care Products directed to deposit the entire duty amount as pre-deposit till the disposal – stay not granted. The stay application of Shri Pranayadutta Shukla - He is only a dealer, who was purchasing the goods from M/s. Gurukripa Consumer Care Products and selling them to GTM Teleshopping Pvt. Ltd. All these transactions are on paper – there was no justifiable reasons for imposition of penalty upon him – Decided partly in favour of Assessee.
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