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2014 (10) TMI 18 - AT - Central ExciseWaiver of pre deposit - Determination of assessable value - Interest u/s 11AA - Penalty u/s 11AC - Held that:- In the appellant's own case, the co-ordinate Bench at Ahmedabad Bench has taken a view that the transaction would not come under the provisions of Rule 10A of the Central Excise Valuation Rules, 2000. Therefore, the appellants have made out a prima facie case for grant of unconditional stay. Accordingly, we grant waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeals. Since the duty demand confirmed against the main appellant is stayed, the co-appellants would also get the same relief. - Decided in favour of assessee.
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