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2011 (2) TMI 1160 - CESTAT, BANGALOREWaiver of pre-deposit - whether appellants have wrongly availed Notification No. 6/2002-C.E., dated 1-3-2002 and successor Notification No. 5/2006-C.E., dated 1-3-2006 - It is explained that the total weight of fly-ash or phospho-gypsum received and consumed in the factory for production of final products at the Thimmapur unit is less than 25% of the weight of the final products - Held that:- Revenue has no case that the assessee has not maintained account in the manner prescribed by the jurisdictional Commissioner of Central Excise for receipt and use of fly-ash or phospho-gypsum in the manufacture of the finished goods falling under Chapter 68 of the Tariff and that it has not filed monthly returns as specified by the Commissioner of Central Excise, with the Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, in charge of the unit at Thimmapur - Decided in favor of the assessee
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