Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 513 - AT - Central ExciseWaiver of pre-deposi - Fixure of MRP on boxes - Held that:- Adjudicating authority has clearly recorded in his finding that the appellant is not affixing RSP on their boxes. As regards the goods imported by the appellant, the same goods are cleared from customs area on payment of customs duty and CVD. It is common sense that CVD is discharged on the said products only if the RSP is affixed on the said boxes. At this juncture, we find that the appellant is able to make out prima facie case for waiver of pre-deposit of amounts involved. Accordingly, the applications for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till disposal of appeals - Stay granted.
|