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2016 (7) TMI 1166 - AT - Central ExciseExcisablity - rectified spirit which is manufactured from molasses - entitlement to exemption notification 67/95-CE dated 16.3.1995 - waiver of predeposit - Held that:- Considering that the matter is of legal interest and interpretation of the statute and also keeping in view the order of the Tribunal and also the Apex Court’s decision in of Commissioner Vs. Sakthi Sugars Ltd. (2016 (1) TMI 16 - SUPREME COURT OF INDIA ) as well as the deposit stated above to have been made, subject to verification by Revenue, there shall be waiver of predeposit of balance amount during the pendency of the appeal. So far as early hearing application is concerned, since stay application has been disposed today that has become infructuous and disposed accordingly.
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