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2013 (10) TMI 564 - AT - Central ExcisePayment of Education Cess and SHEC - Waiver of Pre-deposit - The issue involved is debiting Central Excise duty for payment of Education Cess and Senior and Higher Education Cess from RG-23 account maintained by the appellant – Held that:- The order that Ahmedabad Bench in the case of Indian Steel Corporation Limited vs. CCE, Rajkot [2008 (8) TMI 630 - CESTAT, AHMEDABAD] on the same issue, has granted waiver of confirmed dues - Since a view has already been taken by this very Bench, there was no reason to take a different view – there shall be stay on recoveries of confirmed dues and penalty till the disposal of appeal – Stay granted.
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