Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 239 - AT - Central ExciseWaiver of pre deposit - Seizure of documents - Misdeclaration of goods - Held that:- applicant made clearances of cheese yarn in the guise of Plain Reel Hank yarn under the parallel invoices. It is noted that the number and date of the parallel invoices were also recorded in the annexure to the show cause noted. We find that the applicant removed dutiable yarn on cheese and cones without payment of duty in the guise of exempted plain reel hank yarn. Hence, it is required to examine the facts in detail at the time of appeal hearing. applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest and penalty - Partial stay granted.
|