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2013 (10) TMI 1189 - CESTAT KOLKATASSI Exemption Notification No.08/2003 – branded goods - rural area or not - Waiver of Pre-deposit of Duty and Penalty u/s 11AC - Held that:- the certificates produced now by the Applicant, even though not before the lower authorities, show that the area where the Applicant manufactured the branded goods, had been certified to be a rural area - Since the certificates were issued by the same authorities – there was force in the argument that the area where they manufactured the branded goods, prima facie, has to be treated as a rural area - they would be eligible to the benefit of Notification No.08/2003 - the Applicant could able to make out a prima facie case for total waiver of the dues - all dues waived and its recovery stayed during pendency of the Appeal - Stay granted.
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