Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 405 - AT - Central ExciseWaiver of pre-deposite - Notification No. 47/2002-C.E., dated 6-9-2002 - he appellants had suppressed the fact regarding manufacturing of pipe fittings as the required declaration submitted, refers merely to pipes as under Chapter heading refers to the pipes and not to the pipe fittings - Authorities have held there was no disclosure of the fact of manufacture of pipe fittings and even declaration did not disclose the relevant chapter sub-heading, with reference to the pipe fittings and that the same came to the knowledge of the Department pursuant to the audit report and subsequent investigation - In the absence of any materials which could point out the said findings either to be perverse or contrary to the records, find that no prima facie case has been made out for total waiver of the duty demanded under the impugned order - Decided against the assessee.
|