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2010 (8) TMI 537 - CESTAT, BANGALOREWaiver of pre-deposit - The adjudicating authority had passed an order that the appellant is not liable to reverse the Cenvat credit on the ground that there was fire accident in the factory premises - The adjudicating authority sanctioning refund to the assessee - Aggrieved by such an order, the Revenue filed appeals before the Commissioner (Appeals)- The Commissioner (Appeals) has disposed of the appeals in favour of the Revenue - The impugned order, the Commissioner (Appeals) has set aside the Order-in-Original which was not in appeal by the revenue - Hence, demanding duty from the assessee is prima facie incorrect - The appellants have made out prima facie case for waiver of pre-deposit of the amounts involved in the cases - Thus, the applications for waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed
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