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2010 (7) TMI 348 - CESTAT, NEW DELHIWaiver of pre-deposit – Refund under area based exemption – Excess payment of duty - sales were on FOR destination basis that is during the transit from the factory to the customer's premises the ownership remained with the appellant - liable for any damage to the goods or loss of the goods during transit and that the expenses of transport and insurance from the factory gate to the customer - no point of time, that the appellant had specifically intimated to the Department that they are paying duty on price which includes the expenses of transport and insurance up to the customer's premises and in the ER-1 returns filed by them, this fact had not been disclosed - not the case for total waiver from the requirement of pre-deposit – Part pre-deposit waived
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