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2014 (4) TMI 459 - AT - Central ExciseWaiver of pre deposit - recovery of CENVAT Credit wrongly taken - demand of interest - show-cause notice seems to have not been issued under appropriate Sections of Central Excise Act. - Held that:- prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of show-cause notice invoking extended period under Section 11A, the demand could not have been sustained. Even though several other submissions were made, I consider that it is not necessary to go into all those submissions in view of the fact that appellant has made out a prima facie case for waiver on this preliminary ground. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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