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2012 (9) TMI 743 - AT - Central ExciseWrong claim of Notification no. 4/2006-CE dated 01.03.2006 as amended by notification no. 4/2008 - goods manufactured by the applicant are craft paper board - Application for waiver of pre-deposit of duty, interest and penalty - Held that:- The contention of the applicant that the notification is a conditional notification and it is not absolute exemption, therefore, the demand is not sustainable is acceptable as that there exists conditions attached to the exemption provided at serial no. 90 of the Notification. As the notification is subject to the condition provided at serial 10, therefore, prima facie merit in the contention of the applicant that the notification is not absolute exemption. Hence pre-deposit of the dues and stay recovery is waiwed - stay granted - in favour of assessee.
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