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2012 (8) TMI 845 - AT - Central Excisewaiver of pre-deposit of penalty - Eligibility of benefit of Serial No. 90/93 of the Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- Appellant has availed the benefit of Serial No. 93 of the notification, which talks about discharge of duty liability at the rate of 8% on the paper and paper boards manufactured by the appellant. It is undisputed that the appellant is covered under serial No. 93. At the same time, Revenue’s case is that the appellant is required to avail benefit of Sl. No. 90 of the said notification, as the said entry talks about exemption to first clearance of 3500 MT of paper and paper board. On perusal of the said notification, we are of the considered view that appellant cannot be, prima facie, denied to benefit of discharging reduced rate of excise duty as per Sl. No. 93 of the Notification No. 4/2006-C.E. - appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. Accordingly, the application for the waiver of pre-deposit of penalty amount involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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