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2013 (2) TMI 310 - CESTAT BANGALOREWaiver of pre-deposit - Stay petition - Rule 4 of the CENVAT Credit Rules, 2004 - Job work - Returned the final product without payment of duty - Benefit of Notification No.214/86-CE dated 25.03.1986 - Held that:- We do not find any commission/omission attributable to the assessee which made them ineligible for the benefit of Notification No.214/86-CE. If there is any failure, it is at the end of the supplier and it is not known how the supplier having no factory of his own has been allowed to register as a manufacturer under Central Excise Law. Prima facie, the action taken against the assessee may not be justified. Waive of pre-deposit of dues and Stay granted
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