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2014 (5) TMI 408 - AT - Central ExciseWaiver of pre-deposit of duties - CENVAT Credit - Held that:- adjudicating authority has recorded detailed findings as regards authenticity of the notebook, statements of the transporter, director and the employee. The evidences relied upon by the adjudicating authority needs to be appreciated with the defence taken by the appellant in the grounds of appeal, which will take considerable time as the defence taken by the appellant seems to be diagonally opposite to the findings recorded by the adjudicating authority. This can be done only at the time of final disposal of appeals. appellants have not made out a case for complete waiver of the amounts of duty confirmed by the adjudicating authority. Keeping in mind that the appellant has already deposited an amount of Rs 32 lakhs during the course of investigation - Conditional stay granted.
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