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2014 (12) TMI 1122 - AT - Central ExciseWaiver of pre deposit - 100% EOU - exemption from the aggregate duties of Customs - Notification No. 10/97-C.E., dated 1-3-1997 - Delay in filing of the ER-2 return - order beyond the scope of SCN - Held that:- decision in Webel-SL. Energy Systems Ltd. (2010 (1) TMI 417 - CESTAT, KOLKATA) the said Circular was not before the Bench. Further the said Order does not consider the Final Order in Shanta Biotechnics Ltd. [2010 (7) TMI 334 - CESTAT, BANGALORE] either. The stay order in Webel-SL. Energy Systems Ltd., was considered by the Tribunal in A.R. Stahchem (P) Ltd. [2012 (4) TMI 523 - CESTAT KOLKATA], and overruled. Prima facie, we are also not in agreement with the prima facie ruling in Webel-SL. Energy Systems Ltd. In the circumstances, we waive the requirement of pre-deposit of dues arising from the impugned order for admission of appeal. Further there shall be stay on collection of such dues during the pendency of the appeal. - Stay granted.
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