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2012 (11) TMI 598 - AT - Central ExciseWaiver of pre-deposit - fulfilment of condition for availing exemption - use of fly ash of the percentage prescribed under Notification No. 6/2002-C.E. - alleged that more than 10,000 MTs of fly ash was not supplied by the said Santhosh Kumar, has not adduced any evidence to show that assessee has procured and used any other substitute raw material to produce the quantity of asbestos cement sheets accounted as manufactured and cleared by the assessee - Held that:- Condition relates to use of minimum of 25% by weight fly ash/phosphor-gypsum - person duly authorized by the assessee having failed to produce the necessary evidence - assessee has chosen to record the disputed quantity also as having been procured only from MTPS though the alleged supplier Shri Santhosh Kumar has failed to produce any reliable evidence in this regard - assessee (the first applicant) has not, prima facie, established the use of minimum percentage of fly ash prescribed under Notification No. 6/2002 and thus has not made out a prima facie case for waiver - second applicant, without any evidence for procurement from third parties has prepared documents showing additional supply of fly ash and therefore abetted 1st applicant in wrongly availing the exemption – both the appellants directed to make pre-deposit
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