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2013 (1) TMI 99 - AT - Central ExciseNon satisfaction of provisions of Section 35F of Central Excise Act, 1944 - seeking waiver of pre deposit - Held that:- Unable to go into the merits of the case as the first appellate authority has not given his findings on the merits. In any case, the issue being the valuation i.e. non-inclusion of the cost of cylinders which were used for manufacturing of labels for their customers, is a question of interpretation as also a question of fact. The appellant need to be put to some condition for hearing and disposing the appeal by the first appellate authority. Accordingly directs the appellant to deposit an amount of Rs. 3,25,000/- within eight weeks from today and report compliance on 19.02.2013 before the Commissioner (Appeals).
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