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2013 (10) TMI 401 - CESTAT AHMEDABADExport or merely a paper movement of goods - Proof of export - Waiver of Pre-deposit - Duty Demand – Revenue was of the view that the goods were not exported and ineligible cenvat credit was availed by the appellant on the invoices – Held that:- The issue involved in the case needs deeper consideration as to whether there was really an export or merely a paper movement - This can be done only at the time of final disposal of the appeals - Prima facie, a letter issued by the Office of Superintendent of Central Excise as acceptance the proof of export, was enough evidence to consider that the goods cleared from the appellants factory were exported - The amounts deposited by the main appellant as enough deposit to hear and dispose the appeals - Stay Granted.
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