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2013 (9) TMI 134 - CESTAT NEW DELHIWaiver of pre-deposit – Stay application - Duty free material transferred from one unit to 100% EOU unit – Held that:- The duty demands of Rs.37,17,905/- and Rs.24,68,098/- are in respect of transfer of duty free materials from AOPL, Bhiwadi to AOPL, Noida, which is a 100% EOU. Even if the inputs involving duty of Rs.37,17,905/- have been unauthorisedly transferred from AOPL, Bhiwadi to AOPL, Noida, a 100% EOU the fact remains that AOPL, Noida being a 100% EOU was entitled to procure duty free inputs against CT-3 certificate. Duty evasion by AOPL, Bhiwadi by illicitly diverting the duty free inputs to DTA – Held that:- Allegation is based on concrete evidence on record – Evidence being the documents i.e. entries in the raw material issue register of AOPL, Statements of Partner of DTA unit, statements of managers of AOPL (appellant) etc. Held that:- AOPL, Bhiwadi had not been able to establish prima facie case in respect of duty demand of Rs.1,67,82,443/- and as such, this is not the case for waiver from the requirement of pre-deposit - AOPL, Bhiwadi, are directed to deposit Rs.60,00,000/- (Rupees Sixty Lakh only) within a period of 12 weeks.
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