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2014 (4) TMI 717 - AT - Central ExciseWaiver of pre deposit - Demand of differential duty - Discharge of 10% of the value of the finished goods cleared from the factory premises of the appellant who is functioning as a job worker - Held that:- issue is an arguable one and needs to be gone into detail which can be done only at the final disposal of the appeal. In our considered view, the issue is not free from doubt, as to the aggregate value to be adopted for discharge of 10% of the value of the goods should include the value of the inputs which were supplied by the principle manufacturer. Accordingly, we are of the view that the appellant needs to be put to some conditions for hearing and disposing the appeal - Conditional stay granted.
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