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2012 (8) TMI 841 - AT - Central ExciseWaiver of condition of pre-deposit of Excise duty - benefit of Notification No. 30/2004-C.E., dated 9-7-2004 - Manufacturing of tents - Held that:- On perusal of Notification No. 30/2004-C.E., we find that this notification nowhere says that benefit of exemption in relation to articles of textile would be available to the extent of the textile material used in manufacture of such articles. Therefore, prima facie we find merit in the submissions made by the ld. Counsel for the appellant and there is a prima facie case in favour of the appellant accordingly we allow the stay application and recovery pursuant to the impugned order is also stayed till the disposal of the appeal - Stay granted.
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