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2015 (3) TMI 1088 - AT - Central ExciseWaiver of pre deposit - DTA Clearances - 100% EOU - Benefit of Notification 30/2004-CE - According to the applicant, they have manufactured the goods from indigenously procured material. - Held that:- Applicant has admitted that they have no record relating to production, like lot register or issuance of the material etc. so as to prove that the goods cleared under DTA were manufactured out of indigenously procured material. On the contrary, the Commissioner (AR) has produced the evidence in the form of applicant's own monthly statutory returns which show that for the period in question, yarn was imported and the same was used in the production. Under the circumstances, we do not see any reason to remand the case for the said purpose. - applicant has not been able to make any case in support of their contentions and that they have cleared the goods without payment of any duty as against the earlier period when they were clearing the goods on certain payment of duty (and dispute was relating to effective rates) and also that the applicant is having financial difficulties and is a sick unit, we direct the applicant to deposit an amount of ₹ 2,00,00,000/- (Rupees two crores only) within a period of six weeks - Partial stay granted.
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