Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 519 - AT - Central ExciseModification of stay order - Waiver of pre deposit - Non-payment of NCCD arising out of utilization of Cenvat credit - Held that:- legal position that machinery provisions do not exist for collection of NCCD short levied was not brought to the notice of the Bench when the stay petition was argued on 12-12-2011. Since this is a legal position which was not considered while passing the order and on consideration of the legal position, we are of the view that there is a prima facie case for waiver of pre-deposit of interest arising from the impugned order since the cenvat availed has resulted in short levy of NCCD - Stay order modified.
|