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2011 (7) TMI 432 - CESTAT, AHEMDABADWaiver of pre-deposite - SSI Exemption - Exemption Notification No.1/93-CE -benefit of notification denied as the value of clearances under Notification No.1/93, stands exceeded than the exemption limit - Appellants have used the ship breaking scrap as one of their raw materials - Further there is no dispute about the fact that such ship breaking scrap was exempted from payment of duty vide Notification No.44/93-CE - Hence, in the light of the ratio of law declared by the Hon’ble Supreme Court in the case of Dhiren Chemical Industries [2001 -TMI - 1709 - SUPREME COURT OF INDIA] the inputs attracting nil rate of duty have to be considered as if they were clearly recognizable as being non duty paid. In such a scenario the condition of Notification No.202/88 does not stand fulfilled - Hence, the appellants have not been able to make out a prima-facie case in their favour so as to allow the stay petition unconditionally. - Entire amount to be deposited.
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