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2015 (10) TMI 900 - CESTAT KOLKATAWaiver of pre deposit - Manufacturing activity or trading activity - whether the applicant was engaged in the manufacture of the goods or undertake only the activity of trading - Held that:- Evidences could be considered in detail only at the time of disposal of the appeal. At this stage, considering the financial hardship expressed and other aspects of the case and the interest of Revenue, it would be appropriate to direct the applicant to deposit ₹ 25.00 Lakhs, which is less than seven and half per cent of the total duty confirmed within a period of Eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. - Partial stay granted.
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