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2011 (6) TMI 118 - HC - Central ExciseWaiver of pre-deposit - Notification 4/97 dated 1-3-1997 - mere fact that some part of the Naphtha has been used not for the production of the fertilizers, but in the generation of electricity, would not make any difference to the entitlement of the Appellant to the benefit of exemption notification - In that sense, the Tribunal was not justified in launching upon a detailed investigation of the merits of the case of the Appellant which must await the final hearing of the appeal - The Appellant will be entitled to dispensation of the requirement of pre-deposit, subject to the Appellant filing a general bond with the Assistant Commissioner of Central Excise that it would fulfil the demand that may arise upon final adjudication of the appeal - Decided in favour of the assessee
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