Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 276 - CESTAT, MUMBAIWaiver of pre-deposit - whether debiting amount in the Cenvat Credit Account as pre-deposit cannot be accepted as a compliance with the condition of stay order – Held that:- in the case of Manak Moti Forgings (2010 (10) TMI 279 (Tri)) pre-deposit of duty amount by way of debit in the Cenvat Account is accepted as sufficient compliance with the provisions of Section 35F of the Central Excise Act, 1944. as the applicant has already paid the duty demand, pre-deposit of interest and penalty is waived and recovery thereof stayed. Commissioner (Appeals) has not decided the appeal on merits. Hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals). appeal is allowed by way of remand.
|