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2012 (11) TMI 1026 - AT - Central ExciseWaiver of pre deposit - Board Circular No. 643/34/2002-CX, dated 1-7-2002 - Appellant was entitled to deduction of transportation charges from the place of removal to the place of delivery from the assesseable value and no deduction in respect of transportation charges for return journey was permissible - Held that:- appellant has been able to make out a strong prima facie case for waiver of condition of pre-deposit. Accordingly, we allow the stay application and waive condition of pre-deposit of duty demand, interest and penalty and stay recovery thereof till disposal of the appeal - Following decision of M/s. Haldia Petroleum Corporation Ltd. v. C.C.E., Haldia [2006 (7) TMI 495 - CESTAT, BANGALORE] - Stay granted.
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