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2013 (2) TMI 595 - CESTAT MUMBAIShort payment of Central Excise duty - applicant cleared Superior Kerosene Oil to various Oil Marketing Companies - seeking waiver of pre-deposit of duty, interest and penalty - Held that:- On the same issue the Tribunal in the case of Oil and Natural Gas Corporation Ltd vs CCE (2010 (9) TMI 907 - CESTAT, MUMBAI)relying on CCE vs Mazagon Docks Ltd [2005 (7) TMI 105 - SUPREME COURT OF INDIA] referred the matter to the Larger Bench. Thus as the issue is before the Larger Bench, the applicant is entitled for stay. The applicants were clearing the goods on payment of duty and the same were reflected in their monthly returns and the invoices which had been specifically mentioned the duty. Therefore, the allegation of suppression with intent to evade payment of duty is not sustainable - Pre-deposit of the dues is therefore waived and recovery thereof stayed for hearing of the appeal.
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