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2012 (11) TMI 360 - CESTAT MUMBAIRestoration of appeal - denying the benefit of Notification No. 08/2003-CE dated 1.3.2003 - Held that:- In view of the clear provisions of the Notification No. 08/2003-CE applicants have not made out a case for total waiver of duty as they were manufacturing and clearing goods with the brand name of Godrej which does not belong to the applicants. The applicants are directed to deposit the amount of duty of Rs.3,41,639/- within a period of six weeks and in view of the financial hardship as pleaded, the pre-deposit of interest and penalty is waived for hearing of the appeal - matter is remanded to the Commissioner (Appeals) to decide the appeal on merits, on showing the pre-deposit of the above mentioned amount.
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