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2015 (3) TMI 1087 - AT - Central ExciseWaiver of pre deposit - Area Based Exemption under Notification No. 56/02-CE - either any duty was being paid in respect of the tubular poles nor the exemption under the above-mentioned notification was availed. - Held that:- Appellant did not pay the duty in respect of clearances of poles at the time of commencing commercial production in the year 2009 in view of the Apex court’s judgment in the case of Hindustan Poles Corporation vs. CCE, Kolkata (2006 (3) TMI 2 - SUPREME COURT ) while they in view of the Apex court’s judgment dated 28/3/08 in the case of Prachi Industries vs. CCE, Chandigarh (2008 (3) TMI 25 - Supreme court) were liable to pay duty on tubular poles. The show cause notice for demand of duty for the period from January 2012 to November 2012 has been issued on 05/2/13 and the duty demand is within the normal limitation period. We are of prima facie view that in view of the Apex court’s judgment in the case of Prachi Industries vs. CCE, Chandigarh (supra), the appellant shall be liable to pay duty in respect of the clearances of tubular poles during the period of dispute. - this is not the case for total waiver. - Partial stay granted.
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