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2015 (3) TMI 1090 - AT - Central ExciseWaiver of pre deposit - Benefit of area based exemption notification - non-inclusion of their Khasra Nos. in Notification No.50/03-CE - Held that:- As regards, the claim under Notification NO.50/03-CE, though the goods being manufactured by the appellant are not in the negative list of Annexure I to the notification No.50/03-CE, there is no dispute that the khasra no. of the plot of land on which the factory is located are not the notified in the annexure II of the notification and hence this exemption notification would not be applicable. It is seen that the appellant have filed a writ petition before the Hon’ble High Court of Uttarakhand against the government decision for non-inclusion of their Khasra No. in the Notification and the High Court while admitting their writ petition had directed the pre-deposit the duty payable on the goods for the period prior to October, 2010. In view of this, we direct the appellant company to deposit the duty amount confirmed within twelve weeks from the date of this order. On deposit of this amount within the stipulated period, the requirement of pre-deposit of interest and penalty would stand waived and recovery thereof stayed - Partial stay granted.
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