Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 278 - AT - Central ExciseWaiver of pre-deposit - Stay of recovery - Extended period of limitation - Excisability of structures - Applicants are manufacturing aluminum sliding windows & aluminum doors - under Chapter 76 - Availing SSI exemption - Items were directly comes to the site where the structure was erected and glass was fixed - Applicant contended that aluminum assembly of Glazing Systems, the glazing is of glass which comes into existence at site and it is immovable property - Held that:- There are divergent views on the issue as decided in case of MAHINDRA & MAHINDRA LTD.(2005 (11) TMI 103 - CESTAT, NEW DELHI). Find merit in the contention of the applicant that extended period of limitation is not available to the Revenue. On the basis of decision in case of ALUMAYER INDIA PVT. LTD. (2012 (8) TMI 690 - CESTAT, BANGALORE) applicant failed to make out a case of total waiver of duty. Taking into facts and circumstances of the case, the demand for the normal period and the availability of credit on the inputs, the applicants are directed to further deposit an amount of Rs. 50 lakhs.
|