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2012 (6) TMI 280 - AT - Central ExcisePlea for waiver of pre-deposit of duty - demands being raised for fabricated steel structural which has been contended by revenue as the parts of stoplock gate - assessee contended that recently issue has been decided in favor of assessee - Held that:- It is found that that the Commissioner (Appeals), vide its impugned Orders dated 12.01.10 decided the issue in the Department's favour, whereas in his recent Order dated 04.04.12 he has decided the issue in favour of the Applicant. Therefore, the issue is debatable. Thus, prima facie, the case is in favour of the Applicant. Therefore, the requirement of predeposit is waived and recovery thereof, is stayed during the pendency of the Appeals.
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