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2014 (6) TMI 514 - AT - Central Excise100% EOU - waiver of pre-deposit - paper waste aggregated in the factory premises - Held that:- Appellant cannot clear the said paper to DTA due to the amendment to the policy. We find that the appellant’s own case [2012 (10) TMI 499 - CESTAT, AHMEDABAD] which is held that the appellant is a EOU and segregation of the scrap in his factory would be amounting to manufacture as per the provisions during the relevant period. If that be so, the clearance of paper waste in the DTA would be permissible under the Foreign Trade Policy during the relevant period. We are of the view that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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