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2012 (4) TMI 530 - AT - Central ExciseWaiver of pre deposit - Flight catering services - Held that:- Prima facie find that meal tray provided in the flight catering is nothing but assembly of various food items purchased from the market and produced in the factory of the appellant/applicant, when prima facie, cannot be termed as an activity falling within the definition of “Manufacture” calling for the incidence of excise duty. Placing of brand name in the cutlery package can at best be termed as information indicating that the catering was done by the appellant - appellant has a prima facie case for waiver of the condition of pre-deposit. We may note that in a similar matter relating to Tej Sets Air Catering Ltd. the Tribunal granted stay [2012 (11) TMI 354 - CESTAT, NEW DELHI]. That even on the principle of parity, the appellant is entitled to waiver of condition of pre-deposit of duty, interest and penalty - Stay granted.
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