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2010 (2) TMI 604 - AT - Central ExciseWaiver from the requirement of pre-deposit of duty demands along with interest - valuation of the parts of the pressure cookers - for the purpose of determining assessable value, are covered by the provisions of Section 4A ,the parts of the pressure cookers are assessed to duty on the value determined under the main Section 4 of the Central Excise Act, 1944 - At the time of removal of pressure cooker parts to depots they paid duty on price equal to declared MRP 35% - Department view that since the goods were being sold from the depots and the appellant have not produced any evidence as to at the time of removal they are liable to pay duty on the price mentioned in the invoices for removal from the factory without any abatement – Held that: - - pre-deposit of duty demands, interest and penalty is waived for hearing of these appeals and recovery thereof stayed till the disposal of these appeals. The stay applications are allowed.
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